Revenue eBrief No. 036/24
06 February 2024
Introduction to Stamp Duty Tax and Duty Manual updated
The Introduction to Stamp Duty Tax and Duty Manual (TDM) provides an overview of dealing with stamp duty issues and information on stamp duty charges and self-assessment.
The TDM has been updated to provide additional information on the categories of stamp duty charges, in particular how stamp duty is applied where a sale of stocks or marketable securities is effected by electronic means (such that no instrument of transfer is created).
Contact details and hyperlinks have also been updated throughout the TDM.
In addition, the manual has been restructured to make it easier to follow.