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HMRC internal manual

Stamp Taxes on Shares Manual

Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty administration: unstamped documents - Stamp Duty Reserve Tax implications

Where a transaction relates to stocks and shares but no Stock Transfer Form or other instrument of transfer is produced, the agreement to transfer the securities is likely to be chargeable to Stamp Duty Reserve Tax (SDRT), often handled through CREST (see STSM131010). Where the SDRT is not paid through CREST, the customer must send full details of the transaction to SDRT Operations (Birmingham Stamp Office) together with payment of the SDRT. Once payment is received, an official receipt for the payment is issued and any interest on late payment calculated and requested.

If, subsequently, a document for exactly the same transaction is produced and stamped, then the charge to SDRT is cancelled (see STSM142040) and any SDRT that has been paid will be refunded with any appropriate interest. The customer must retain the SDRT receipt to be able to claim repayment (see STSM142110).