Updated Stamp duty guidance
Revenue has updated the ‘filing and paying stamp duty on instruments’ Tax and duty Manuals.
The following Tax and Duty Manuals have been updated.
- Chapter 1: Introduction to File and Pay
- Chapter 2: Obligation to file a Stamp Duty Return
- Chapter 3: Tax Reference Numbers
- Chapter 4: Filing a return
- Chapter 5: Paying the Duty
- Chapter 6: Stamp Certificate
- Chapter 7: Particulars Delivered
- Chapter 8: Further Guidance