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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

2018

published amendments

Exemptions and reliefs: exemptions: growth market shares - recognised growth markets - list of recognised growth markets
Spelling mistake - now changed
Highlighted effective date of newest addition
Additional Recognised Growth Market added

published amendments

Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims
The checklist included on the page, rather than as a hyperlink

published amendments

Exemptions and Reliefs: reliefs: suggested S77 claim letter
Draft letter to be shown on page rather than as a hyperlink attachment
Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: acquisition of target company’s share capital
Updated hyperlinks
Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims
Edited a link to the correct address

published amendments

Exemptions and Reliefs: reliefs: checklist for S75 and S77 claims
Mended broken hyperlink

published amendments

Scope of stamp duty on shares: stamp duty: basics of a charge: company purchasing its own shares
Re-wording section to include references to SH03 and Companies Act 2006

published amendments

Financial markets: background: Markets in Financial Instruments Directive II (MiFID II)
Re-write of contents
CREST: CREST Functionality: agent indicators
Added additional information

published amendments

Financial markets: types of financial brokers and dealers: principal broker dealers
Details of Implications of MiFID II added

published amendments

Introduction to Collective Investment Schemes: Contents
Added details of new page at STSM101065

published amendments

Introduction to Stamp Duty on shares and Stamp Duty Reserve Tax (SDRT): how to pay: wait and see - provisional stamping
Updated instructions added
Introduction to Collective Investment Schemes: Contents
Added Contents for new page

published amendments

Introduction to Collective Investment Schemes: Contents
Contents line added
New entry added to contents page
Collectives: contents
Update contents page
Update contents page
STSM103000 title changed

published amendments

Collectives: the Schedule 19 charge: contents
Titles amended to reflect the correct information
Introduction to Collective Investment Schemes: Exchange Traded Fund: Stamp Duty and SDRT
Minor grammatical amendments

published amendments

Scope of stamp duty on shares: stamp duty: basics of a charge: chargeable consideration: stock or marketable securities
Amended the wording throughout the page

published amendments

Collectives: the Schedule 19 charge: scope of Stamp Duty Reserve Tax (SDRT)
Final sentence added and some formatting changes made
Collectives: The Schedule 19 charge: Relevant two-week period
Final sentence added and some formatting changes made
Collectives: The Schedule 19 charge: Accountable date
Final sentence added and some formatting changes made
Collectives: the Schedule 19 charge: Liable and Accountable Person
Points a and b amended, final sentence added and some formatting changes made
Collectives: The Schedule 19 charge: Market value of units and OEIC shares
Added final sentence and some formatting changes
Collectives: the Schedule 19 charge: rate of Stamp Duty Reserve Tax
Added last sentence and some formatting changes
Collectives: the Schedule 19 charge: Stamp Duty Reserve Tax charge
Added final sentence and some formatting changes
Collectives: the Schedule 19 charge: contents
Title of page changed back to original format
Collectives: the Schedule 19 charge: overview of FA99/SCH19
Reverted title to original format because of issues with linking to existing pages

published amendments

Collectives: contents
STSM103000 adding manual to content
STSM103000
Collectives: the Schedule 19 charge: contents
Collectives: the Schedule 19 charge: overview of FA99/SCH19
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: the Schedule 19 charge: Stamp Duty Reserve Tax charge
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: the Schedule 19 charge: rate of Stamp Duty Reserve Tax
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: The Schedule 19 charge: Market value of units and OEIC shares
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: the Schedule 19 charge: Liable and Accountable Person
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: The Schedule 19 charge: Accountable date
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: The Schedule 19 charge: Relevant two-week period
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: the Schedule 19 charge: scope of Stamp Duty Reserve Tax (SDRT)
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)
Collectives: the Schedule 19 charge: contents
Stamp Taxes on Shares Manual (81383)
Stamp Taxes on Shares Manual (81383)

published amendments

Collectives: the Schedule 19 charge: overview of FA99/SCH19
Updated hyperlink
Collectives: the Schedule 19 charge: contents
New entry made for new page at 103005

published amendments

Collectives: Exemptions: In specie redemptions on or after 30 March 2014
Page created
Collectives: the Schedule 19 charge: contents
Details of new page added to index
Details of new page added to index

published amendments

Scope of Stamp Duty Reserve Tax (SDRT): chargeable securities - interests, dividends and other rights
Review date set
Scope of Stamp Duty Reserve Tax (SDRT): consideration: money or money's worth
Review date set
Collectives: Third party matters: contents
New entry for STSM106035
Collectives: Exemptions: contents
Replaced new entry
New entry for 105105

published amendments

Collectives: Third party matters: contents
STSM106035 added to menu
Collectives: Exemptions: contents
STSM105105 added to menu
Collectives: the Schedule 19 charge: contents
STSM103005 added to menu