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

Derivatives: introduction to futures and forwards: futures and forwards - stamp implications

The stamp implications of futures and forwards contracts are laid out in the following pages:

Issue of a Futures or Forwards contract STSM117080
   
Secondary trading of a Futures contract STSM117090
Settlement of a Futures and Forwards contract STSM117100