Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement and restructuring plans

This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.



This guidance is for companies effecting a takeover or merger using a transfer scheme of arrangement or a contractual offer and stamp tax on shares is payable. It also covers restructuring plans.

Updates to this page

Published 24 June 2015
Last updated 7 January 2022 + show all updates
  1. Temporary measures for submitting transfer schemes of arrangement due to coronavirus (COVID-19) have now ended.

  2. This page has been updated to include new information about restructuring plans, instruments of transfer and when a court order is subject to Stamp Duty.

  3. As a temporary measure to stop the spread of coronavirus (COVID-19) you should send post schemes of arrangement to HMRC by email.

  4. Stamp Duty and Stamp Duty Reserve Tax guidance on transfer schemes of arrangement has been updated.

  5. First published.

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