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HMRC internal manual

Stamp Taxes on Shares Manual

From:
HM Revenue & Customs
Published
7 March 2016
Updated:
16 December 2021 - See all updates
  1. Back to contents
  2. STSM050000

STSM057000 - Depositary receipt and clearance services: exemptions/reliefs: contents

  1. STSM057010
    Transfers between depositary receipt issuers and/or unelected clearance services
  2. STSM057020
    Transfers to depositary receipt issuers and unelected clearance services
  3. STSM057030
    Non-sterling currency United Kingdom bearer instruments
  4. STSM057040
    Bonus shares
  5. STSM057050
    Unsecured loan capital
  6. STSM057055
    Hybrid Capital Instruments
  7. STSM057060
    Securities issued or raised by companies incorporated outside of the United Kingdom
  8. STSM057070
    Replacement securities
  9. STSM057080
    United Kingdom sterling denominated bearer instruments
  10. STSM057090
    Takeovers (share-for-share exchanges)
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