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

HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Exemptions and reliefs: reliefs: contents

  1. STSM042010
    Exemptions and Reliefs: Reliefs: exemption for Share Incentive Plans
  2. STSM042020
    Exemptions and reliefs: reliefs: public issues - general
  3. STSM042030
    Exemptions and reliefs: reliefs: public issues - exceptions
  4. STSM042040
    Exemptions and reliefs: reliefs: public issues - underwriting
  5. STSM042050
    Exemptions and reliefs: reliefs: Intermediary Relief (FA 1986 sections 80A & 88A) - general
  6. STSM042060
    Exemptions and reliefs: reliefs: Intermediary Relief - 'Bona fide dealer in chargeable securities'
  7. STSM042070
    Exemptions and reliefs: reliefs: Intermediary Relief - recognition of intermediary
  8. STSM042080
    Exemptions and reliefs: reliefs: Intermediary Relief - excluded business
  9. STSM042090
    Exemptions and reliefs: reliefs: Intermediary Relief - hedging
  10. STSM042100
    Exemptions and reliefs: reliefs: Intermediary Relief - shares regularly traded only on an MTF
  11. STSM042110
    Exemptions and reliefs: reliefs: Intermediary Relief - applying to be an intermediary
  12. STSM042120
    Exemptions and reliefs: reliefs: Intermediary Relief - Stamp Duty and SDRT compliance
  13. STSM042130
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - general
  14. STSM042140
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - the relief
  15. STSM042150
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - conditions for relief
  16. STSM042160
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - agency stock borrowing
  17. STSM042170
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - obtaining relief
  18. STSM042180
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - charge reinstated
  19. STSM042190
    Exemptions and reliefs: reliefs: stock lending and repurchase relief - insolvency of one party
  20. STSM042200
    Exemptions and reliefs: reliefs: stamp duty group relief - general
  21. STSM042210
    Exemptions and reliefs: reliefs: stamp duty group relief - SDRT implications
  22. STSM042220
    Exemptions and reliefs: reliefs: stamp duty group relief - bodies corporate
  23. STSM042230
    Exemptions and reliefs: reliefs: stamp duty group relief - transfer of beneficial interest
  24. STSM042240
    Exemptions and reliefs: reliefs: stamp duty group relief - loss of beneficial ownership
  25. STSM042250
    Exemptions and reliefs: reliefs: stamp duty group relief - company purchase of own shares
  26. STSM042260
    Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies
  27. STSM042270
    Exemptions and reliefs: reliefs: stamp duty group relief - 'arrangement'
  28. STSM042280
    Exemptions and reliefs: reliefs: stamp duty group relief - independent transactions
  29. STSM042290
    Exemptions and reliefs: reliefs: stamp duty group relief - company in liquidation
  30. STSM042300
    Exemptions and reliefs: reliefs: stamp duty group relief - Statement of Practice 3/98
  31. STSM042310
    Exemptions and reliefs: reliefs: stamp duty group relief - making a claim
  32. STSM042320
    Exemptions and reliefs: reliefs: stamp duty group relief - bars to relief and failed claims
  33. STSM042330
    Exemptions and reliefs: reliefs: circumstances in which intra-group transfer will not cancel an SDRT charge
  34. STSM042340
    Exemptions and Reliefs: Reliefs: central counterparty clearing relief from stamp duty and SDRT
  35. STSM042350
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - general
  36. STSM042360
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'bona fide commercial reasons' and 'tax avoidance'
  37. STSM042370
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - conditions for relief
  38. STSM042380
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - 'undertaking'
  39. STSM042390
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - 'reconstruction'
  40. STSM042400
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 75 - issue of shares and 'shareholder'
  41. STSM042410
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 77 - conditions for relief
  42. STSM042415
    Exemptions and Reliefs: reliefs: company reconstructions and acquisitions - Section 77 - “shares” or “share capital” includes “stock”
  43. STSM042420
    Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'or as nearly as may be the same'
  44. STSM042430
    Exemptions and Reliefs: reliefs: suggested S77 claim letter
  45. STSM042440
    Exemptions and Reliefs: reliefs: suggested S75 claim letter
  46. STSM042450
    Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims