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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
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Scope of Stamp Duty on shares: Stamp Duty - adjudication, stamps and reliefs: contents

  1. STSM022010
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: the adjudication procedure
  2. STSM022020
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: general adjudication procedure
  3. STSM022030
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: finality of adjudication
  4. STSM022040
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: reasons for adjudication
  5. STSM022050
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: A “particular stamp”
  6. STSM022060
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Adjudication of copy documents
  7. STSM022070
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Formal Notice of Decision on Adjudication
  8. STSM022080
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: authority to issue a formal determination of the duty due
  9. STSM022090
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: the appeal procedure
  10. STSM022100
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: compulsory adjudication
  11. STSM022110
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Intra-Group Relief
  12. STSM022120
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: company reconstructions
  13. STSM022130
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: acquisition of target company’s share capital
  14. STSM022140
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: acquisitions by charities
  15. STSM022150
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: formation of a Limited Liability Partnership
  16. STSM022160
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: transfer of a partnership interest
  17. STSM022170
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Maintenance Funds for Historic Buildings
  18. STSM022180
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Demutualisation of Insurance Companies
  19. STSM022190
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: transfer in contemplation of a sale
  20. STSM022200
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: mergers of AUTs
  21. STSM022210
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: sales to intermediaries
  22. STSM022220
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: sales to options intermediaries
  23. STSM022230
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: HMRC approved intermediaries
  24. STSM022240
    Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Repurchases and Stock Lending