The Office of Tax Simplification (OTS) is carrying out a review of Stamp Duty on paper transactions. The review will develop recommendations to simplify this area of the Stamp Duty system from both a technical and administrative stand point. This will include considering the possibility of transforming or replacing it so as to entirely remove the need for physical stamping, but will not cover Stamp Duty Reserve Tax or Stamp Duty Land Tax more widely. The OTS is interested in hearing from businesses, advisers and others who deal with Stamp Duty about the technical and administrative issues that are most complex and time consuming in relation to documents requiring physical stamping. It is also interested in any ideas to simplify this area of the Stamp Duty system. Interested parties should email the OTS at to share their views or arrange a meeting.