Guidance

Recognised stock exchanges: section 1005 Income Tax Act 2007

Find the markets which HMRC class as having listed securities.

Documents

Details

This is a list of countries where any stock exchange in that country, which is a stock exchange within the meaning of the law of that country, is a ‘recognised stock exchange’.

Published 24 October 2014
Last updated 28 October 2021 + show all updates
  1. The Oslo stock exchange has been updated with a market name change and new market addition.

  2. Updated the name of the Oslo Axess market to Euronext Expand market following name changes.

  3. Imarex and Fishex have been removed from the Norway recognised stock exchanges as they are no longer trading.

  4. The Irish Stock Exchange information has been amended to show updates to the name of the Main Market to Euronext Dublin and the Enterprise Security Market (ESM) to Euronext Growth following name changes.

  5. The Canadian National Stock Exchange is now known as Canadian Securities Exchange.

  6. The 'Vienna Stock Exchange' information has been updated.

  7. The list of recognised stock exchanges has been amended to record a change in name of the exchange operating in Guernsey.

  8. First published.