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HMRC internal manual

Stamp Taxes on Shares Manual

Scope of Stamp Duty on shares: Stamp Duty - basics of a charge: Transfers of listed securities and connected persons: Listed securities

Finance Bill 2018-19 introduces legislation to provide for a new Stamp Duty and Stamp Duty Reserve Tax (SDRT) market value rule where listed securities are transferred to a company or its nominee (whether or not for consideration), and the person transferring the securities is connected with the company or is the nominee of a person connected with the company.

“Listed securities” are stock or marketable securities which are regularly traded on a regulated market, a multilateral trading facility or a recognised foreign exchange.

Regulated market, multilateral trading facility and recognised foreign exchange have the same meaning as in section 80B Finance Act 1986.

STSM021310 explains the effective date when market value is to apply to instruments

STSM021320 explains the market value calculation

STSM021340 explains the meaning of connected company and connected persons

STSM031210 gives information on SDRT implications on transfers of listed securities

STSM021040 explains the meaning of stock or marketable securities