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.
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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.
Last updated 7 January 2022 + show all updates
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Temporary measures for submitting transfer schemes of arrangement due to coronavirus (COVID-19) have now ended.
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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.
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As a temporary measure to stop the spread of coronavirus (COVID-19) you should send post schemes of arrangement to HMRC by email.
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Stamp Duty and Stamp Duty Reserve Tax guidance on transfer schemes of arrangement has been updated.
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First published.