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

HowWhen much time to allowpay

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 fallsis on a weekend or bank holiday, make sure your payment reaches usHMRC onby the lastend of the previous working dayday.

What you need

ProvideYou need to provide a payment reference number so we can identify your payment

Usepayment. yourThis namereference followedshould bybe themade paymentup amountof (noyour spaces),name forand examplepayment JBrown/240.00amount (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.

YourIf paymentyou coulduse an incorrect reference number, there will be delayeda ifdelay in the payment being allocated correctly.

Pay by bank transfer

If you usepay by CHAPS (Clearing House Automated Payment System) or Faster Payments, you can submit your payment on the wrongsame reference.or next day.

PaymentsAccount fromdetails UKto accountsuse if your account is in the UK

Use the following details to make a payment fromif ayour UKaccount account:is in the UK:

• sort code -— 08 32 10
• account number -— 12001098
• account name -— HMRC Birmingham Stamp Office

PaymentsAccount fromdetails overseasto accountsuse if your account is overseas

Use the following details to make a payment fromif anyour overseasaccount account:is overseas:

• account number (IBAN) -— GB02BARC20114773618595GB02 BARC 2011 4773 6185 95
• bankBusiness identifierIdentifier codeCode (BIC) -— BARCGB22
• account name -— HMRC Birmingham Stamp Office

IfYou must make all payments in pound sterling (GBP). Your bank may charge you needif toyou use any other currency.

If needed, you can provide your bank with HMRC’sthe bankingfollowing addressHMRC itbanking is:address:

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:email. Possible risks include:

• emails sent over the internet or other insecure network may be intercepted
• an unencrypted emailemails canmay be intercepted, read and altered
• itno cannotguarantee be guaranteed that an unencrypted emailemails received over an insecure network hashave not been altered
• phishing, impersonation and malware that could contain malicious code
• anemails emailthat 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

• 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 maymust include your contact details when submitting by post. You can post your notification to:

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.

1. YouOnce mustwe includehave received your contactnotification, detailswe when submitting by post.will:

• We’ll contact you if we have any questions.

  questions

• We’ll send you a confirmation letter.

  letter