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HMRC internal manual

Stamp Taxes on Shares Manual

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: Stamp Duty - the Adjudication process

Adjudication is the only method of obtaining absolute certainty that a document has been correctly stamped. It may be requested by any person, and once the process is complete the correctness of the stamping of the document cannot be challenged by anyone, not even HMRC.

The legislation governing the adjudication process can be found at Sections 12, 12A, 12B, 13 and 13A Stamp Act 1891. Where a relief from Stamp Duty is to be claimed, adjudication is mandatory. More information on this topic is at STSM022100. In the vast majority of cases where adjudication is either required or otherwise requested it can be carried out on an informal basis. It is normally the case that Stamp Taxes and the person presenting the document come to an agreement as to the amount of duty chargeable. Such documents, where required by legislation, are to be impressed with the appropriate adjudication stamp in addition to any stamp monetary die impressions.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Adjudication is the only route for formal resolution of dispute as to the correct amount of duty to be paid on any document. This is covered in full at STSM022020 onwards, but the full process involves the policy team, HMRC Solicitors’ Office and the High Court of Justice.