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HMRC internal manual

Stamp Taxes on Shares Manual

Bearer Instruments: Rate & calculation of sd on bearer instruments: UK bearer instruments to be presented to HMRC Stamp Taxes

In accordance with the provisions of FA99/SCH15/PARA21, a chargeable United Kingdom bearer instrument (under FA99/SCH15/PARA1 ) must, before it is issued, be forwarded to HM Revenue & Customs, Stamp Taxes, 9th Floor, City Centre House, 30 Union Street, Birmingham B2 4AR along with a completed Stamps B1.1 (HMRC website) form. The bearer instrument will be regarded as being duly stamped if, and only if, it is stamped with the bearer instrument denoting stamp.

Advice on the Stamp Taxes procedures in denoting and stamping bearer instruments is described in STSM065000 .