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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: compulsory adjudication

There are a number of reliefs and exemptions from Stamp Duty, together with some transactions chargeable with ad valorem duty, for which adjudication is compulsory. These transactions include:

but only insofar as the document of transfer relates to the beneficial interest in stock or marketable securities unless otherwise specified in the appropriate legislation.