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Revenue eBrief No. 269/24

05 November 2024

Filing and Paying Stamp Duty on Instruments Chapter 2: Obligation to file a Stamp Duty Return

Tax and Duty Manual (TDM) Filing and Paying Stamp Duty on Instruments - Chapter 2: Obligation to file a Stamp Duty return has been revised as follows:

  • In section 1 to include the full range of sections in Chapter 1 of part 7 of the Stamp Duties Consolidation Act 1999 which provide for Stamp Duty reliefs and exemptions.
  • Reference to a new TDM Miscellaneous Acts which contain Stamp Duty Exemptions has been included in Section 1.
  • Additionally, the layout and content of sections 1 and 2 have been amended to provide greater clarity.

Published: 05 November 2024 Print this page

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