Guidance

Recognised stock exchanges — designated exchanges

Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.

From:
HM Revenue & Customs
Published
5 May 2015
Last updated
5 August 2024 — See all updates

Documents

Designated recognised stock exchanges

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Details

This is a list of designated recognised stock exchanges, it includes:

  • the date of recognition
  • the markets on which securities are likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • the markets on which securities are not likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
  • any additional information

Updates to this page

Published 5 May 2015
Last updated 5 August 2024 + show all updates

  1. 'Mindex Securities Exchange' has now been designated as a recognised stock exchange. The page has been updated to make it clearer that HMRC does not designate 'listed' status, but does provide guidance on whether securities are likely to be listed.

  2. The entries for Euronext London Ltd, Global Board of Trade, GXG Main Quote, GXG Official List, IPSX UK Limited and LIFFE Administration and Management (LIFFE A&M) have all been updated.

  3. The Cape Town Stock Exchange has now been designated as a recognised stock exchange.

  4. The entry for SIX Swiss Exchange has been updated to include 'Bonds Standard' in 'listed' and 'not listed'.

  5. The entries for The Dutch Caribbean Securities Exchange and The Sao Paulo Stock Exchange have been updated for market names and confirmed listed status.

  6. From 5 May 2022 the designation of the Moscow Exchange (formerly MICEX Stock Exchange) as a recognised stock exchange has been revoked.

  7. MERJ Exchange Limited has now been designated as a recognised stock exchange.

  8. Cboe Europe Limited has now been designated as a recognised stock exchange.

  9. The name of NEX Exchange Ltd has been updated to Aquis Stock Exchange as the NEX exchange was acquired by Aquis Exchange PLC.

  10. The list has been updated with a name change for NEX Exchange Ltd (formerly called ICAP Securities & Derivatives exchange), now known as AQUIS Exchange PLC.

  11. Updated IPSX UK Limited to confirm they now have FCA approval for trading on their 'wholesale market'.

  12. Page updated with new information about the SIX Swiss Exchange formerly known as The Swiss Stock Exchange

  13. The regular market has been added to the markets and securities that would meet the HMRC definition of ‘listed’ for The Barbados Stock Exchange.

  14. The designated recognised stock exchanges list has been updated to include the Barbados Stock Exchange.

  15. The designated recognised stock exchanges list has been updated to include Astana International Exchange, IPSX UK Limited, Nasdaq Riga and The Tel-Aviv Stock Exchange.

  16. New PDF attachment added to include Botswana Stock Exchange as a recognised stock exchange.

  17. The designated recognised stock exchanges list has been updated with a name change for 'ICAP Securities & Derivatives Exchange Ltd', now known as 'NEX Exchange Ltd.

  18. The Gibraltar stock exchange has been designated as a recognised stock exchange.

  19. First published.

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