Guidance

Relief from Stamp Duty when instruments effect intra-group transfers of stock or marketable securities

How to claim relief from Stamp Duty when instruments effect certain transactions between companies in the same group.

• From: HM Revenue & Customs
• Published: 11 December 2014
• Last updated: 16 July 2021 — See all updates

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Relief from Stamp Duty in respect of instruments effecting intra-group transfers of stock or marketable securities

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An instrument which has the effect of passing a beneficial interest in property between bodies corporate in the same group, which would otherwise be chargeable with Stamp Duty as a transfer on sale, will not be chargeable with duty provided that:

• a valid claim for relief is made under the provisions of section 42 of the Finance Act 1930, as amended by section 27 of the Finance Act 1967 and Section 123 of the Finance Act 2000
• confirmation of relief is given by HMRC Stamp Office following adjudication of the claim

Published 11 December 2014
Last updated 16 July 2021 + show all updates

1. 16 July 2021

   The guidance has been updated with what to do if you've not submitted a notification or claim by email before, if you cannot submit your claim electronically and guidance on common errors.

2. 27 March 2020

   To stop the spread of coronavirus (COVID-19), claims for relief on Stamp Duty should be temporarily sent to HMRC by email.

3. 11 December 2014

   First published.