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HMRC internal manual

Stamp Taxes on Shares Manual

Exemptions and reliefs: reliefs: contents

  1. STSM042020
    Public issues - general
  2. STSM042030
    Public issues - exceptions
  3. STSM042040
    Public issues - underwriting
  4. STSM042050
    Intermediary Relief (FA 1986 sections 80A & 88A) - general
  5. STSM042060
    Intermediary Relief - 'Bona fide dealer in chargeable securities'
  6. STSM042070
    Intermediary Relief - recognition of intermediary
  7. STSM042075
    Intermediary Relief - Information required for an application to HMRC
  8. STSM042080
    Intermediary Relief - excluded business
  9. STSM042090
    Intermediary Relief - hedging
  10. STSM042100
    Intermediary Relief - shares regularly traded
  11. STSM042105
    Intermediary Relief –shares regularly traded only on an multilateral trading facility (MTF)
  12. STSM042110
    Intermediary Relief - applying to a market to be a recognised intermediary
  13. STSM042120
    Intermediary Relief - Stamp Duty and SDRT compliance
  14. STSM042130
    Stock lending and repurchase relief - general
  15. STSM042140
    Stock lending and repurchase relief - the relief
  16. STSM042150
    Stock lending and repurchase relief - conditions for relief
  17. STSM042160
    Stock lending and repurchase relief - agency stock borrowing
  18. STSM042170
    Stock lending and repurchase relief - obtaining relief
  19. STSM042180
    Stock lending and repurchase relief - charge reinstated
  20. STSM042190
    Stock lending and repurchase relief - insolvency of one party
  21. STSM042200
    Stamp duty group relief - general
  22. STSM042210
    Stamp duty group relief - SDRT implications
  23. STSM042220
    Stamp duty group relief - bodies corporate
  24. STSM042230
    Stamp duty group relief - transfer of beneficial interest
  25. STSM042240
    Stamp duty group relief - loss of beneficial ownership
  26. STSM042250
    Stamp duty group relief - company purchase of own shares
  27. STSM042260
    Stamp duty group relief - foreign companies
  28. STSM042270
    Stamp duty group relief - 'arrangement'
  29. STSM042280
    Stamp duty group relief - independent transactions
  30. STSM042290
    Stamp duty group relief - company in liquidation
  31. STSM042300
    Stamp duty group relief - Statement of Practice 3/98
  32. STSM042310
    Stamp duty group relief - making a claim
  33. STSM042320
    Stamp duty group relief - bars to relief and failed claims
  34. STSM042330
    Circumstances in which intra-group transfer will not cancel an SDRT charge
  35. STSM042340
    Central Counterparty clearing relief from stamp duty and SDRT
  36. STSM042350
    Company reconstructions and acquisitions - general
  37. STSM042360
    Company reconstructions and acquisitions - 'Bona fide commercial reasons' and 'tax avoidance'
  38. STSM042370
    Company reconstructions and acquisitions - Section 75 - conditions for relief
  39. STSM042380
    Company reconstructions and acquisitions - Section 75 - 'undertaking'
  40. STSM042390
    Company reconstructions and acquisitions - Section 75 - 'reconstruction'
  41. STSM042400
    Company reconstructions and acquisitions - Section 75 - issue of shares and 'shareholder'
  42. STSM042410
    Company reconstructions and acquisitions - Section 77 - conditions for relief
  43. STSM042415
    Company reconstructions and acquisitions - Section 77 - “shares” or “share capital” includes “stock”
  44. STSM042420
    Company reconstructions and acquisitions - 'or as nearly as may be the same'
  45. STSM042430
    Suggested S77 claim letter
  46. STSM042440
    Suggested S75 claim letter
  47. STSM042450
    Checklist for S75 and S77 claims
  48. STSM042460
    Section 77A -Disqualifying arrangements
  49. STSM042470
    Section 77A – Arrangements that are not disqualifying arrangements
  50. STSM042480
    Section 77A - “Particular person” or “particular persons together”
  51. STSM042490
    Section 77A – Initial Public Offering and Underwriters
  52. STSM042500
    Section 77A - Relevant mergers
  53. STSM042510
    Section 77A – voluntary liquidation of a company
  54. STSM042520
    Section 77A – Capital Reduction Demergers