Following a notification issued by the Revenue Department on 31 August 2021 (Notification no.63), the types of instruments for which e-stamp duty is now applicable has been considerably expanded. This briefing outlines the implications of the new notification and lists the types of instruments which are now eligible for e-stamp duty. The notification will apply to e-instruments executed after the notification is published in the Royal Gazette, which is expected to be early October 2021.