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HMRC internal manual

Stamp Taxes on Shares Manual

Stamp Duty and Stamp Duty Reserve Tax administration: Stamp Duty administration: Stamp Duty time limits

Statutory Time Limits

Unless the legislation specifically provides for discretion, stamp duty time limits are mandatory. HMRC Stamp Taxes is unable to extend the statutory time limits. Examples are the 2 year limit for claiming repayments (Stamp Duties Management Act 1891/S10) and the 30 day period for giving notice of appeal against an assessment made under Stamp Act 1891/S12 (Stamp Act 1891/S13(2)).