Recognised stock exchanges
Find out what is meant by a 'recognised stock exchange' and the legislation that applies.
What is a ‘recognised stock exchange’
The term ‘recognised stock exchange’ occurs throughout the Taxes Acts and in various tax regulations. For example, it’s used in the definition of investments which may be held in Individual Savings Accounts and in the qualifying criteria for the quoted Eurobond exemption. Recognised stock exchange legislation is found under S1005 Income Tax Act (ITA) 2007.
HMRC will consider the designation of a stock exchange as a recognised stock exchange under S1005 ITA 2007 on receipt of a request made by a stock exchange. The fact that a particular exchange is not recognised may simply mean that recognition has not been requested.
Read more about stock exchanges recognised by HMRC and view tables of recognised stock exchanges.
Contact HMRC
By email
Email any queries about recognised stock exchanges to recognisedstockexchangequeries.ctvat@hmrc.gov.uk. If you email HMRC with a recognised stock exchange query, we will normally reply to you by email.
However, as the security of email cannot be guaranteed, it’s important that you:
- understand and accept the risks associated with using email and attachments
- are happy for HMRC to send you information concerning your business or personal details by email
If you do email us, confirm that you accept those risks and confirm the email address (or addresses) that you want us to reply to.
If you do not want HMRC to reply to your original message by email, state this clearly and supply alternative contact details so that we can contact you in writing or by telephone.
HMRC cannot access emails marked ‘Private’. If you have sent your enquiry this way, you should resend the email as ‘Normal’.
In writing
You can write to HMRC at the following address:
Hannah Clay
HM Revenue and Customs
BAI Financial Services Team 3/64
100 Parliament Street
London
SW1A 2BQ
Updates to this page
Last updated 31 October 2024 + show all updates
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The address for contacting HMRC in writing has been updated.
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The address for contacting HMRC in writing has been updated.
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Contact HMRC by email section has been updated to explain the risks around using email to correspond with HMRC.
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Contact details have been updated with a new postal address.
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Contact details have been updated with a new email and postal address.
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The contact details for written queries about recognised stock exchanges has been updated.
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Name of contact for written mail updated.
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First published.