Recognised stock exchanges: designated exchanges
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
Documents
Details
This is a list of designated recognised stock exchanges, it includes:
- the date of recognition
- the markets on which securities would meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- the markets on which securities would not meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- any additional information
Last updated 13 December 2023 + show all updates
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The entries for Euronext London Ltd, Global Board of Trade, GXG Main Quote, GXG Official List, IPSX UK Limited and LIFFE Administration and Management (LIFFE A&M) have all been updated.
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The Cape Town Stock Exchange has now been designated as a recognised stock exchange.
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The entry for SIX Swiss Exchange has been updated to include 'Bonds Standard' in 'listed' and 'not listed'.
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The entries for The Dutch Caribbean Securities Exchange and The Sao Paulo Stock Exchange have been updated for market names and confirmed listed status.
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From 5 May 2022 the designation of the Moscow Exchange (formerly MICEX Stock Exchange) as a recognised stock exchange has been revoked.
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MERJ Exchange Limited has now been designated as a recognised stock exchange.
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Cboe Europe Limited has now been designated as a recognised stock exchange.
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The name of NEX Exchange Ltd has been updated to Aquis Stock Exchange as the NEX exchange was acquired by Aquis Exchange PLC.
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The list has been updated with a name change for NEX Exchange Ltd (formerly called ICAP Securities & Derivatives exchange), now known as AQUIS Exchange PLC.
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Updated IPSX UK Limited to confirm they now have FCA approval for trading on their 'wholesale market'.
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Page updated with new information about the SIX Swiss Exchange formerly known as The Swiss Stock Exchange
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The regular market has been added to the markets and securities that would meet the HMRC definition of ‘listed’ for The Barbados Stock Exchange.
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The designated recognised stock exchanges list has been updated to include the Barbados Stock Exchange.
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The designated recognised stock exchanges list has been updated to include Astana International Exchange, IPSX UK Limited, Nasdaq Riga and The Tel-Aviv Stock Exchange.
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New PDF attachment added to include Botswana Stock Exchange as a recognised stock exchange.
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The designated recognised stock exchanges list has been updated with a name change for 'ICAP Securities & Derivatives Exchange Ltd', now known as 'NEX Exchange Ltd.
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The Gibraltar stock exchange has been designated as a recognised stock exchange.
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First published.