Guidance

Stamp Duty and SDRT: stock lending and repurchases - insolvency

How to claim a repayment of Stamp Duty or Stamp Duty Reserve Tax (SDRT) in cases of insolvency.

• From: HM Revenue & Customs
• Published: 14 August 2009

Documents

Stamp Duty and Stamp Duty Reserve Tax: stock lending and repurchases in cases of insolvency

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Details

This publication gives you information on how claim a repayment of Stamp Duty or SDRT where one of the parties to a stock lending or sale and repurchase arrangement becomes insolvent before the arrangement is completed.

Relief is available where the insolvency occurred on or after 1 September 2008.

Published 14 August 2009