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HMRC internal manual

Stamp Taxes on Shares Manual

Exemptions and Reliefs: Exemptions: Government securities and miscellaneous exemptions

FA99/SCH13 PART IV provides for certain general exemptions. Most notable is the exemption in section 24 for transfers of government stocks or gilts.

There are some other miscellaneous exemptions including:

  • FA47/S57 - transfers of stock guaranteed by the Treasury;
  • FA51/S42 - transfers of stock of the International Bank for Reconstruction and Development;
  • FA76/S131 - the issue or transfer of certain securities relating to the Inter-American Development Bank;
  • FA84/S126 - exemptions in relation to designated international organisations.