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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: Connected company and connected persons

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.

For the purposes of Stamp Duty (and SDRT) section 1122 of Corporation Tax Act 2010 specifies the circumstances where a person is connected with a company.  

STSM021310 explains the effective date when market value is to apply to an instrument

STSM021320 explains the market value calculation

STSM021330 explains the meaning of listed securities

STSM031210 gives information on SDRT implications on transfers of listed securities