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Article Index
Budget 2013 - Annual Tax Rates and Allowances
Income Tax Rates
Personal Allowances
Pension Schemes
Taxation of Dividends
Capital Gains Tax
Inheritance Tax
Corporation Tax
National Insurance Contributions (NIC)
Value Added Tax
Stamp Duty
Stamp Duty Land Tax
Capital Allowances and Reliefs

Stamp Duty - Budget 2013 - GTBudget 2013 - Annual Tax Rates and Allowances

Stamp Duty

Transfers of shares/marketable securities
Consideration
Rate
£0 - £1,000 exempt
over £1,000 0.5%1

1 Rounded up to nearest £5.

Stamp Duty Reserve Tax
Agreements for sale of chargeable securities Rate
  • in most cases involving private company shares
  • the tax is franked by the payment of stamp duty
0.5%