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HMRC internal manual

Stamp Taxes on Shares Manual

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HM Revenue & Customs
Updated
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Stamp Duty and SDRT Administration: Stamp Duty Administration: HMRC stamp taxes locations and organisation

HMRC Stamp Taxes

Stamp duty has existed in one form or another since 1694. The Stamp Office has, over the years, been responsible for collecting duty on a wide range of activities, covering matters as disparate as medicine bottle labels, playing cards, dice and cheques. Its present incarnation is as HMRC Stamp Taxes, an “end-to-end” business stream within the wider HMRC directorate of Corporation Tax, International and Stamps (CTIS). CTIS is itself part of the wider Business Tax operational group within HMRC.

HMRC Stamp Taxes is now responsible for the assessment and collection of stamp duty on (almost exclusively) documents relating to the transfer of securities, Stamp Duty Reserve Tax, Stamp Duty Land Tax and the Annual Tax on Enveloped Dwellings.

Stamp Duty

Stamp duty is administered by HMRC. Documents are sent (or brought) to a Stamp Office for stamping. An unstamped document cannot be relied upon nor can it be used for legal purposes, such as registering a transfer of ownership or production as evidence in Court, except in a criminal case (Stamp Act 1891/S14(4)).

Organisation of HMRC Stamp Taxes

Stamp Taxes’ operations are centralised in Birmingham Stamp Office. The policy team is based in London. The head of the Stamp Taxes business stream reports to the Director of CTIS.

Contact details can be found on the HMRC website in the “Contact us” section.