STSM014030 - Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): SDRT rates: Stamp Duty Reserve Tax - Rounding

Stamp Duty Reserve Tax liability which includes a fraction of a penny is rounded to the nearest penny (FA86/S99(13)). Where the fraction of a penny is exactly 陆, the rounding is to the next whole penny above.

So an amount of tax computed to be 拢13.4547 is rounded to 拢13.45, but an amount of tax computed to be 拢13.4550 is rounded to 拢13.46.