Guidance

Recognised stock exchanges

Find out what is meant by a 'recognised stock exchange' and the legislation that applies.

What is a ‘recognised stock exchange’

The term ‘recognised stock exchange’ occurs throughout the Taxes Acts and in various tax regulations. For example it’s used in the definition of investments which may be held in Individual Savings Accounts and in the qualifying criteria for the quoted Eurobond exemption. Recognised stock exchange legislation is found under S1005 Income Tax Act (ITA) 2007.

HM Revenue and Customs (HMRC) will consider the designation of a stock exchange as a recognised stock exchange under S1005 ITA 2007 on receipt of a request made by a stock exchange. The fact that a particular exchange is not recognised may simply mean that recognition has not been requested.

Read more about stock exchanges recognised by HMRC

View tables of recognised stock exchanges

Stock exchanges recognised by HMRC from January 2016

Contact HMRC

By email

You can email any queries about recognised stock exchanges to recognisedstockexchangequeries.ctvat@hmrc.gsi.gov.uk.

HMRC will normally reply to you by email, if that is your chosen communications method. However, the security of email cannot be guaranteed so it’s important for you to consider whether the risk of these email exchanges being intercepted is acceptable to you.

If you do not want HMRC to reply to your original message by email, state this clearly and supply alternative contact details so that we can contact you in writing or by telephone.

HMRC cannot access emails marked ‘Private’. If you have sent your enquiry this way, resend as ‘Normal’.

In writing

You can write to HMRC at the following address:

Ela Kaminska
HM Revenue and Customs
BAI
4th Floor Rear
Meldrum House
15 Drumsheugh Gardens
Edinburgh
EH3 7UQ

Published 26 June 2014
Last updated 19 October 2018 + show all updates
  1. Contact details have been updated with a new email and postal address.
  2. The contact details for written queries about recognised stock exchanges has been updated.
  3. Name of contact for written mail updated.
  4. First published.