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HMRC internal manual

Stamp Taxes on Shares Manual

CREST: Introduction: communicating with CREST

The CREST system involves the passing of information electronically to and from the operator (i.e. Euroclear UK & Ireland) and members, registrars and banks. All communication between CREST and its users is electronic, and is secure and authenticated. CREST keeps records of shares held by its members and provides company registrars with access to its records.

CREST also receives data, e.g. on newly listed shares, from other CREST participants, (stock exchanges and multilateral trading facilities etc), and provides transaction details to regulatory organisations such as the London Stock Exchange (LSE) and the Financial Conduct Authority (FCA). CREST also provides information to HMRC and the Irish Revenue Commissioners.