Pay Stamp Duty on shares
How to pay your Stamp Duty, and how long it takes for your 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
When to pay
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.
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
What you need
You need to provide a payment reference number so we can identify your payment. This reference should be made up of your name and payment amount (for example, JBrown240.00).
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.
If you use an incorrect reference number, there will be a delay in the payment being allocated correctly.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the same or next day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 12001098
- account name — HMRC Birmingham Stamp Office
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB02 BARC 2011 4773 6185 95
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Birmingham Stamp Office
You must make all payments in pound sterling (GBP). Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank plc
1 Churchill Place
London
United Kingdom
E14 5HP
Do not post a cheque payment to us. If you cannot pay electronically you should contact us.
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. Possible risks include:
- emails sent over the internet or other insecure network may be intercepted
- unencrypted emails may be intercepted, read and altered
- no guarantee that unencrypted emails received over an insecure network have not been altered
- phishing, impersonation and malware that could contain malicious code
- emails that are 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 must include your contact details when submitting by post. You can 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.
Once we have received your notification, we will:
- contact you if we have any questions
- send you a confirmation letter
Updates to this page
Published 30 October 2014Last 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.