Guidance

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.

• From: HM Revenue & Customs
• Published: 24 June 2015
• Last updated: 7 January 2022
  Show all updates

  1. 7 January 2022

     Temporary measures for submitting transfer schemes of arrangement due to coronavirus (COVID-19) have now ended.

  2. 9 November 2020

     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. 27 March 2020

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

  4. 9 November 2015

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

  5. 24 June 2015

     First published.

Documents

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

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Details

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.