Unit trusts and OEICs calendar
If you deal with units in unit trusts, or shares in open-ended investment companies (OEICs), you need to complete a monthly return and pay any Stamp Duty Reserve Tax (SDRT) that’s due.
SDRT notices and payments are due on or before the 14th of each month. The month when the notice and payment are due depends on when the trade took place. HMRC produces a quick reference calendar showing the relevant deadlines.
You can check the date your notification and payment are due - or if late, when it should have been notified and paid - by viewing the calendar for the relevant period below:
On this page:
- Calendar for period January 2010 to December 2010
- Calendar for period January 2009 to December 2009
- Calendar for period January 2008 to December 2008
- Where to send the notice and payment
Calendar for period January 2010 to December 2010
| Month | Start; | Finish | Due date |
|---|---|---|---|
| Jan 2010 | 20 Dec 2009 | 23 Jan 2010 | 14 Feb 2010 |
| Feb 2010 | 24 Jan 2010 | 20 Feb 2010 | 14 Mar 2010 |
| Mar 0210 | 21 Feb 2010 | 20 Mar 2010 | 14 Apr 2010 |
| Apr 2010 | 21 Mar 2010 | 17 Apr 2010 | 14 May 2010 |
| May 2010 | 18 Apr 2010 | 22 May 2010 | 14 Jun 2010 |
| June 2010 | 23 May 2010 | 19 Jun 2010 | 14 Jul 2010 |
| Jul 2010 | 20 Jun 2010 | 24 Jul 2010 | 14 Aug 2010 |
| Aug 2010 | 25 Jul 2010 | 21 Aug 2010 | 14 Sept 2010 |
| Sept 2010 | 22 Aug 2010 | 18 Sept 2010 | 14 Oct 2010 |
| Oct 2010 | 19 Sept 2010 | 23 Oct 2010 | 14 Nov 2010 |
| Nov 2010 | 24 Oct 2010 | 20 Nov 2010 | 14 Dec 2010 |
| Dec 2010 | 21 Nov 2010 | 18 Dec 2010 | 14 Jan 2011 |
Calendar for period January 2009 to December 2009
| Month | Start; | Finish | Due date |
|---|---|---|---|
| Jan 2009 | 21 Dec 2008 | 24 Jan 2009 | 14 Feb 2009 |
| Feb 2009 | 25 Jan 2009 | 21 Feb 2009 | 14 Mar 2009 |
| Mar 2009 | 22 Feb 2009 | 21 Mar 2009 | 14 Apr 2009 |
| Apr 2009 | 22 Mar 2009 | 18 Apr 2009 | 14 May 2009 |
| May 2009 | 19 Apr 2009 | 23 May 2009 | 14 Jun 2009 |
| June 2009 | 24 May 2009 | 20 Jun 2009 | 14 Jul 2009 |
| Jul 2009 | 21 Jun 2009 | 18 Jul 2009 | 14 Aug 2009 |
| Aug 2009 | 19 Jul 2009 | 22 Aug 2009 | 14 Sept 2009 |
| Sept 2009 | 23 Aug 2009 | 19 Sept 2009 | 14 Oct 2009 |
| Oct 2009 | 20 Sept 2009 | 24 Oct 2009 | 14 Nov 2009 |
| Nov 2009 | 25 Oct 2009 | 21 Nov 2009 | 14 Dec 2009 |
| Dec 2009 | 22 Nov 2009 | 19 Dec 2009 | 14 Jan 2010 |
Calendar for period January 2008 to December 2008
| Month | Start; | Finish | Due date |
|---|---|---|---|
| Jan 2008 | 23 Dec 2007 | 19 Jan 2008 | 14 Feb 2008 |
| Feb 2008 | 20 Jan 2008 | 16 Feb 2008 | 14 Mar 2008 |
| Mar 2008 | 17 Feb 2008 | 22 Mar 2008 | 14 Apr 2008 |
| Apr 2008 | 23 Mar 2008 | 19 Apr 2008 | 14 May 2008 |
| May 2008 | 20 Apr 2008 | 24 May 2008 | 14 Jun 2008 |
| June 2008 | 25 May 2008 | 21 Jun 2008 | 14 Jul 2008 |
| Jul 2008 | 22 Jun 2008 | 19 Jul 2008 | 14 Aug 2008 |
| Aug 2008 | 20 Jul 2008 | 23 Aug 2008 | 14 Sept 2008 |
| Sept 2008 | 24 Aug 2008 | 20 Sept 2008 | 14 Oct 2008 |
| Oct 2008 | 21 Sept 2008 | 18 Oct 2008 | 14 Nov 2008 |
| Nov 2008 | 19 Oct 2008 | 22 Nov 2008 | 14 Dec 2008 |
| Dec 2008 | 23 Nov 2008 | 20 Dec 2008 | 14 Jan 2009 |
Where to send the SDRT notice and payment
Please send your notice and payment to:
SDRT Operations Office
9th Floor
City Centre House
30 Union Street
Birmingham
B2 4AR
Remember to mark your notification 'SDRT' and quote any reference number.
Read about calculating SDRT in the Stamp Taxes Manual (PDF 2.2MB)
