Es un impuesto que sustituye al timbre fiscal en transacciones que no involucran documentos impresos; yo lo traduciría así, dejando el término inglés entre paréntesis.

Felices traducciones,
Manuel
-----------

10.2 Stamp Duty Reserve Tax on purchases of shares is an integral part of the overall Stamp Duty regime, running alongside with the Stamp Duty charge on share transfers.

10.12 The fundamental difference between Stamp Duty and SDRT is that Stamp Duty is charged on documents but SDRT applies to transactions. It follows that certain transactions which do not involve a document became chargeable to SDRT. Examples of transactions which became chargeable to SDRT include sub-sales within Stock Exchange accounts and purchases of existing renounceable letters of allotment.
http://www.inlandrevenue.gov.uk/so/manual.pdf
-----------

[PDF] INSTRUCCIONES PARA LA FORMA W-8BEN
Formato de archivo: PDF/Adobe Acrobat - Versión en HTML
... puede estar obligado a presentar una Forma W-8BEN si desea reclamar la exención de notificación y de la retención del impuesto de reserva domestico, incluso ...
www.citigold.citibank.com/citigold/ resourcs/pdf/iw8b_sp.pdf - Páginas similares