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STSM055100 - Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - overseas branch register You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Where a company incorporated in the United Kingdom, keeps or maintains a share register in an overseas branch register in certain prescribed countries listed in CA2006/S129 (2), any securities transferred from the overseas branch register (on sale or otherwise than on sale) to a depositary receipt issuer or clearance service...

STSM055050 - Depositary receipt and clearance services: scope of 1.5 per cent charge: Stamp Duty Reserve Tax - issue and transfer of securities You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. The scope of the 1.5% charge to Stamp Duty Reserve Tax (SDRT) is similar to Stamp Duty, being a tax on a transfer of chargeable securities of a company that is incorporated in the United Kingdom to a depositary receipt issuer (or to its agent or nominee) or to an operator of a clearance service (or to its agent or no...