STSM014010 - Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: Stamp Duty Reserve Tax - the rate of the principal charge
The rate of the principal Stamp Duty Reserve Tax (SDRT) charge is 0.5% and is imposed by FA86/S87 (6)
The treatment for fractions of a penny can be found at STSM014030.