Wyatt, Morris, Golland & Co.
Chartered Accountants
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Stamp duty is payable on the transfer of certain assets. The most common transfers giving rise to duty are land and shares.

The rates of duty applicable are, from 28 March 2000:
With certificate of value 

Not exceeding £60,000
 nil

£60,001 - £250,000
 1%

£250,001 - £500,000
3%

£500,001 or more

4%


There are additional rates applicable to leases and fixed duty transactions.