Revenue eBrief No. 016/23

20 January 2023

Updated Stamp Duty Tax and Duty Manuals

The following Chapters of Tax and Duty Manual Filing and paying Stamp Duty on Instruments have been updated as follows:

Chapter 1: Introduction

  • General background has been updated.

Chapter 2: Obligation to file a Stamp Duty Return

  • Information with regard to Leases has been updated in Sections 1 and 2.
  • General background has been updated in Sections 1 and 2.
  • Particulars Delivered has been added to Section 2 – this was previously in Chapter 7.
  • Appendix containing Exemptions and Reliefs has been removed.

Chapter 3: Tax Reference Numbers

  • General background has been updated in Sections 1 and 2.
  • Information with regard to married women that have PPS numbers with W as the 9th character has been updated in Section 1.

Chapter 4: Filing the Return

  • General background has been updated in all Sections.
  • Revenue agreement to exempt from mandatory e-filing has been removed from Section 7.
  • Information on Tax Reference Numbers has been removed from Section 12 as this information is included in Chapter 3.

Chapter 5: Paying the Duty

  • Has been updated to improve readability.

Chapter 6: Stamp Certificate 

  • Information re EOD and adjudication has been removed from Section 1.
  • General background has been updated in Sections 1, 7 and 8.

 Chapter 7: Particulars Delivered

  • Information relating to Particulars Delivered has been incorporated into Chapter 2: Obligation to file a Stamp Duty Return.
  • Chapter 7 is now titled Further Guidance (previously Chapter 8).
  • A glossary has been added.

Chapter 8: Further Guidance

 Administrative Procedures

  •  This document is now fully FOI exempt and is not available to practitioners.