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HMRC internal manual

Stamp Taxes on Shares Manual

Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Adjudication of copy documents

Copy documents cannot be adjudicated as Section 12 Stamp Act 1891 provides that HMRC may be required to adjudicate any executed document. Only duly executed original documents may be the subject of adjudication.

To facilitate matters, it is possible for a copy document to be stamped if the original document has been lost or destroyed. For this to happen two things are needed:

  • written confirmation, from whoever is to be required to act on the document, that they are prepared to act on the copy if it is stamped
  • a statutory declaration detailing the circumstances of loss or destruction

but the adjudication stamp cannot be impressed on a copy document in any circumstances.

Separate arrangements, known as “free stamping” are in place for the stamping of replica documents which have previously been stamped and subsequently lost, spoiled or destroyed which are governed by Section 12A Stamp Duties Management Act 1891. As the process to be followed will vary from case to case any application should be addressed to Birmingham Stamp Office in the first instance.