This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Stamp Taxes on Shares Manual

Exemptions and reliefs: exemptions: charities - Stamp Duty exemption

FA82/S129 provides a general stamp duty exemption where securities are transferred to:

  • a charitable company or the trustees of a charitable trust;
  • the Trustees of the National Heritage Memorial Fund;
  • the Historic Buildings and Monuments Commission (FA83/S46).

To obtain the exemption, the instrument must be lodged for formal adjudication and impression of the non-chargeable adjudication stamp. HMRC will generally check the charitable status of the transferee in all cases where the exemption is claimed.

There is a similar exemption for Stamp Duty Reserve Tax (see STSM041160).