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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Depositary receipt and clearance services: liable and accountable person: list of companies accountable for Stamp Duty or Stamp Duty Reserve Tax at 1.5 per cent

Depositary receipt nominees

Nominee CREST Participant Code Id:
   
Guaranty Nominees Ltd AW01C
National City Nominees Ltd BA01D
HSBC Issuer Services (Depositary) Nominees Ltd BH014
BNY (Nominees) Ltd BO011
BT CTAG Nominees Ltd AA011

Clearance Service nominees

Nominee Clearance Service CREST Participant Code Id:
     
Vidacos Nominees Ltd Clearstream Frankfurt Germany IXXXY
Vidacos Nominees Ltd Clearstream Luxembourg 14XKL
Vidacos Nominees Ltd Central Depositary (PTE) Ltd - Singapore Stock Exchange EFKAV
Euroclear 2 Euroclear Bank 56XKJ
Askas Nominees Ltd Amsterdam Stock Exchange 82703
Euroclear Sweden Swedish Centralised Securities Depositary 75XUJ
Necigef Netherlands Centralised Securities Depositary NECI
HSBC VaerdiPapircentralen (VP) BH014
HSBC VPS - Norwegian Centralised Securities BH014
Cede & Co The Depositary Trust Company (DTC) -