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HMRC internal manual

Stamp Taxes on Shares Manual

Updates: Stamp Taxes on Shares Manual

2017

published amendments

Depositary receipt and clearance services: exemptions/reliefs: contents
edited short title

published amendments

Exemptions and reliefs: reliefs: contents
New sections added to contents page.
Exemptions and reliefs: reliefs: company reconstructions and acquisitions - general
Additional information on relief.
Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'bona fide commercial reasons' and 'tax avoidance'
Updated wording to add relevant detail and reference
Exemptions and reliefs: reliefs: company reconstructions and acquisitions - Section 77 - conditions for relief
Updated text in respect of relief
Exemptions and reliefs: reliefs: company reconstructions and acquisitions - 'or as nearly as may be the same'
Updated text with reference to further information on changes of control.
Exemptions and Reliefs: reliefs: suggested S77 claim letter
Updated letter following introduction of s77A
Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims
Checklist updated following introduction of s77A

published amendments

Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets
Change of name of exchange

published amendments

Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - how to qualify as a recognised growth market - application process
Amended spelling of name
Linked mended to web page
Correct a link
Included additional information and changed the name of the HMRC contact
Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets
Added 6 new names and addresses

published amendments

Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets
Information unchanged, but now shown in a list format rather than a table.

published amendments

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty rates: Stamp Duty - transfers to clearance services and depositary receipt Issuers
Added a paragraph to this section
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty rates: Stamp Duty - rounding up
Added a couple commas
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty rates: Stamp Duty - the standard rate
Replaced existing entry with revised wording
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: Stamp Duty Reserve Tax - interaction with CREST
Revised the information contained the paragraphs
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: Stamp Duty Reserve Tax - the accountable date
Deleted incorrect information and added new information
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: Stamp Duty - the Adjudication process
Altered some of the wording with paragraph 2
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: interaction between Stamp Duty and Stamp Duty Reserve Tax
Revised some of the wording in each of the paragraphs.
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: documents formerly chargeable
Amended a spelling mistake
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty and SDRT basics: What is Stamp Duty Reserve Tax?
Re worded 2nd sentence in 2 para

published amendments

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): Stamp duty rates: Stamp Duty - the standard rate
Spelling mistake
Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): more about Stamp Duty and SDRT: Stamp Duty - the Adjudication process
Spelling mistake