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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. Details of each update are included in the links below.

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

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