Pay Stamp Duty on shares
How to pay your Stamp Duty and the time it takes for payment to reach HMRC.
Stamp Duty is paid on shares bought on a stock transfer form.
It is not the same as paying:
- Stamp Duty Reserve Tax – which is paid on the paperless purchase of shares
- Stamp Duty Land Tax – when property is bought or transferred
How much time to allow
The deadline for paying Stamp Duty and getting stock transfer documents to HMRC is no later than 30 days after they’ve been dated and signed. Make sure you pay us by the deadline or you may have to pay a penalty, interest or both.
The time you need to allow depends on how you pay:
- Online banking – (Faster Payments) same or next day
- CHAPS – same or next day
- Bacs – 3 working days
If the deadline falls on a weekend or bank holiday, make sure your payment reaches us on the last working day before unless you’re paying by Faster Payments.
How to pay
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Pay by either Faster Payment, Bacs or CHAPS
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Provide a payment reference so we can identify your payment
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Use your name followed by the payment amount (no spaces), for example JBrown/240.00
If you’re a solicitor or adviser making a payment on behalf of your client you can use your client’s reference or matter number as the payment reference.
Your payment could be delayed if you use the wrong reference.
Do not post a cheque payment to us. If you cannot pay electronically you should contact us.
Payments from UK accounts
Use the following details to make a payment from a UK account:
- sort code - 08 32 10
- account number - 12001098
- account name - HMRC Birmingham Stamp Office
Payments from overseas accounts
Use the following details to make a payment from an overseas account:
- account number (IBAN) - GB02BARC20114773618595
- bank identifier code (BIC) - BARCGB22
- account name - HMRC Birmingham Stamp Office
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
After you have paid
You’ll need to email your Stamp Duty notification to us.
If you have not submitted your Stamp Duty notification by email before
You should be aware and accept that there are risks in using email:
- emails sent over the internet or other insecure network may be intercepted
- an unencrypted email can be intercepted, read and altered
- it cannot be guaranteed that an unencrypted email received over an insecure network has not been altered
- phishing, impersonation and malware could contain malicious code
- an email sent over the internet may never arrive, and neither the sender or recipient may be aware of this
You can find more general information on our data protection and policy procedures in the HMRC Privacy Notice.
What you need to do
Email your notification to stampdutymailbox@hmrc.gov.uk.
Your email should include:
- the payment reference
- the payment amount
- the date of payment
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an electronic copy (for example, a scanned PDF) of either your:
- signed and dated stock transfer form
- instrument of transfer
- form SH03 for return of purchase of own shares
Use power of attorney if necessary.
We will accept e-signatures.
If your stock transfer form or instrument of transfer does not include them, you’ll also need to give details of the:
- name of the company whose shares are being transferred
- shares being transferred including date of transfer
- parties to the transaction
- amount of consideration
If you cannot submit your notification electronically
You may post your notification to:
BT - Stamp Duty
HM Revenue and Customs
BX9 2AS
United Kingdom
Couriers should use a different address. You must not post original copies of documents to these addresses, as we will not retain or return them to you.
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You must include your contact details when submitting by post.
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We’ll contact you if we have any questions.
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We’ll send you a confirmation letter.
Updates to this page
Last updated 25 February 2022 + show all updates
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We have updated the post code for postal submissions and enquiries for Stamp Duty.
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Information about the risks of using email and an alternative postal address for notifications has been added.
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Bank details have been updated if you're paying from a UK bank account.
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Temporary measures have been put in place to stop the spread of coronavirus (COVID-19) - you must now pay Stamp Duty electronically by Faster Payment, Bacs or CHAPS, and send transaction details to HMRC by email rather than post.
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Information about what payment references to use and overseas payment details have been added.
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First published.