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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
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Exemptions and reliefs: reliefs: stamp duty group relief - foreign companies

This table contains a list of foreign entities which are regarded as bodies corporate for the purposes of stamp duty group relief.

Country Abbreviation Company type
     
Australia Ltd Limited
  Pty Ltd Proprietary limited
Austria GmbH Gesellshaft mit Beschrankter Haftung
  AG Aktiengesellschaft
Bahamas Ltd Limited
Bahrain   Joint stock company
  SPC Single person company
  WLL A company with limited liability
Barbados IBC International Business Company
Belgium SPRL societe de personnes a responsabilite limitee (descussocies)/societe privee a responsabilite limitee
  BVBA Besloten vennootschap met beperkte aansprakelijkheid
  NV Naamloze vennootschap
  SA Societe anonyme
  SCA Societe en commandite par actions
  CVA Commanditaire venootschap
Op aandelen      
  Bermuda Ltd Limited
  British Virgin Islands Ltd Limited
  Bulgaria AD Aktsionerno drujestvo (Joint Stock Company)
  Canada Ltd Limited
    Inc Incorporated
    NSULC Nova Scotia unlimited liability company
  Cayman Islands Ltd Limited
      Exempt company
  China   Corporation
  Czech Republic as Akciova spolecnost
  Denmark A/S Aktieselskab
    ApS Anpartsselskab
  Egypt JSC Joint Stock Company
    SAE Sharikat al-Mossahamah
  Estonia AS Aktsiaselts
  European Union SE Societas Europeas
  Faroe Islands P/F Partafeleg
  Finland Oy Osakeyhtio
  France SA Societe anonyme
    SCA Societe en commandite par actions
    SAS Societe par actions simplifiee
    SARL Societe a Responsabilite Limitee
  Germany AG Aktiengesellschaft
    GmbH Gesellschaft mit Beschrankter Haftung
  Gibraltar   Limited
  Guernsey   A company constituted under the laws of Guernsey registered before the Royal Court
  Hong Kong Ltd Limited
  Hungary nyrt Nyilvanosan mukodo reszvenytarsasag
    kft Korlatolt felelossegu tarsasag
  Iceland hf Hlutafelag
  India Ltd Limited
  Iran   Joint Stock Company
  Ireland   Limited Companies
      Unlimited Companies
  Irish Minister of State   An Irish minister may be accepted as a parent body corporate for s42 purposes
  Isle of Man   Limited Companies
      Isle of Man Foundation
  Israel Ltd Limited Companies
  Italy Spa Societa per azioni
    Srl Societa a responsibilita limitata
  Japan KK kabushiki-kaisha/ kabushiki-gaisha
  Jersey   Limited companies
  Korea   Chusik Hoesa (Joint Stock Company)
  Kuwait KSC(C) Joint Stock Company(Closed)
  Liberia   Companies described as limited but note that we may require to see the Certificate of Incorporation
    Inc Incorporated
  Liechtenstein   Anstalt (also known as an Establishment)
      Stiftung
  Luxembourg SARL Societe a Responsabilite Limitee
    SCA Societe en commandite par actions
    SA Societe Anonyme
    GmbH Gesellschaft mit Beschrankte Haftung
  Malaysia Sdn.Bhd Sendirian Berhad
  Malta Ltd Limited company
  Marshall Islands   Marshall Islands Incorporations
    LLC Limited Liability Company
  Mauritius   Limited company
  Mexico SA Sociedad Anonima
    SA de CV Sociedad Anonima de Capital Variable
    SAB de DC Sociedad Anonima Bursatil de Capital Variable
    SRL de CV Societdad de responsibilidad limitada de capital variable
  Monaco SAM Societe Anonyme Monegasque
  Netherlands NV Naamloze Vennootschap
    BV Besloten Vennootschap
  Netherlands Antillies NV Naamloze Vennootschap
  New Zealand   Companies constituted under Companies Act 1993
  Nigeria   Limited companies
  Norway AS Aksjeselskap (et) or Aktieselscap (et)
    ASA Allmennaksjeselskap
  Panama SA Sociedad Anonima
    Corp Corporation
    Inc Incorporated
  Portugal Lda Soceidade por Quotas
    SA Sociedade Anonima
  Russia JSC Joint Stock Company
    CJSC Closed Joint Stock Company
  Saudi Arabia   A company organised pursuant to the laws of the Kingdom of Saudi Arabia had been accepted although it did not have perpetual succession
  Seychelles   Limited Company
  Singapore   Limited
  South Africa   A Company which is limited ‘by shares’
  Spain SA Sociedad Anonima
    SAU Sociedad Anonima Unipersonal
    SL Sociedad Limitada
    SLU Sociedad Limitada Unipersonal
    SRL Sociedad de Responsabilidad Limitada
  Sweden AB Aktiebolag
      The Kingdom of Sweden
  Switzerland AG Aktiengesellschaft
    GmbH Gesellschaft mit Beschrankte Haftung
    SA Societe Anonyme
    SARL Societe a Responsabilite Limitee
    SCA Societe en commandit par actions
      Verein
  Thailand   Limited companies
  Trinidad   A company limited ‘by shares’
  Turkey AS Anonim Sirket
  Turks & Caicos   Companies registered under the Companies Ordinance 1981, including exempt companies.
  United Arab Emirates   Jebel Ali Free Zone Establishment
      Private Joint Stock Company
      Limited Liability Company
      Dubai International Financial Centre Limited Company
  Uruguay SA Sociedad Anonima
  USA LLC Delaware & Maryland Limited Liability Companies
      Corporations (usually described as ‘Corporation’ ‘Company’ or ‘Incorporate’)
       
  Venezuela   Corporation