Identify the transaction
Start with the PHE and significant-owner definitions, then distinguish acquisition from disposal. The linked guides explain ACD rates and calculation alongside the ordinary share duty that may apply. Holding equity in a company is not automatically the same as buying the underlying property directly.
Filing and review resources
Other links cover stamping, deadlines, certificates, refunds, amendments, adjudication, objections, voluntary disclosure and audits. Follow the specific guide for the relevant acquisition date and ownership structure rather than use the directory as a tax calculation.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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