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HMRC internal manual

Stamp Taxes on Shares Manual

Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: authority to issue a formal determination of the duty due

As the issue of a Formal Notice of Decision on Adjudication is usually the first step in a legal process, authority for the notice to be issued can only be given by the Deputy Director (Policy) based in 100PS London or his delegated deputy.

The notice can be issued by anyone receiving the authority, but anyone issuing such a notice must be absolutely clear that they have received the necessary authority either in writing or by e-mail and must retain evidence of that authority together with a copy of the notice issued. If in any doubt the notice must not be issued.