Stamp Duty Reserve Tax (SDRT) - Customer Newsletters

• SDRT Customer Newsletter - September 1999 (PDF 41K)
  Initial guidance notes on new regime for Unit Trusts and Open Ended Investment Companies.
• SDRT Customer Newsletter - May 2001
  New SDRT exemption with effect from 6th April 2001 for units in Unit Trusts and shares in Open-Ended Investment Companies (OEICs) held within Individual Pension Accounts (IPAs).
• SDRT Customer Newsletter - Issue No 1 dated July 2002
  revised process for dealing with CREST repayment claims, and the implementation of new assurance procedures.
• SDRT Customer Newsletter - Issue No.2 dated July 2002
  revised process for dealing with Unit Trust and OEIC Monthly Notices under Schedule 19 FA 1999, and the implementation of new assurance procedures.
• SDRT Customer Newsletter - Issue No.3 dated April 2003
  updated guidance for repayment claims where multiple CREST transactions are in point (i.e. where an individual reclaim relates to 15 or more Crest Transaction ID’s).
• SDRT Customer Newsletter - Issue no.5 dated February 2004
  updated guidance for processing Unit Trust and OEIC Monthly Notices under Schedule 19 FA 1999, and relevant assurance procedures.
• SDRT Customer Newsletter - Issue no.6 dated February 2004 guidance on Unit Trust and OEIC Monthly Notices under Schedule 19 FA 1999 that involve cancelled/altered deals resulting in a negative quantity of issues and/or surrenders.
• SDRT Customer Newsletter - Issue no.7 dated October 2004
  guidance on Stamp Duty/SDRT implications involving amalgamations and mergers of Unit Trusts and OEIC’s following the special commissioners decision in Save & Prosper Ltd v CIR (Sp.C 251).
• SDRT Customer Newsletter - Issue No 8 dated August 2005
  clarification of 'exempt investments' for the purposes of Schedule 19 FA 1999 Unit Trust and OEIC Monthly Notices.
• SDRT Customer Newsletter Issue No 9 dated December 2008
  Updated guidance of HMRC assurance testing of charity share purchases including a link to user listing of all approved custodians/fund managers.
• SDRT Customer Newsletter Issue No 10 dated July 2009
  Updated guidance on collective investment schemes – net dealing by intermediaries .