Guidance

Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement and restructuring plans

This guidance explains the changes to Companies Act regulations which were introduced from 4 March 2015.

• From: HM Revenue & Customs
• Published: 24 June 2015
• Last updated: 7 January 2022 — See all updates

Documents

Stamp Duty and Stamp Duty Reserve Tax: transfer schemes of arrangement and restructuring plans

HTML

Details

This guidance is for companies effecting a takeover or merger using a transfer scheme of arrangement or a contractual offer and stamp tax on shares is payable. It also covers restructuring plans.

Published 24 June 2015
Last updated 7 January 2022 + show all updates

1. 7 January 2022

   Temporary measures for submitting transfer schemes of arrangement due to coronavirus (COVID-19) have now ended.

2. 9 November 2020

   This page has been updated to include new information about restructuring plans, instruments of transfer and when a court order is subject to Stamp Duty.

3. 27 March 2020

   As a temporary measure to stop the spread of coronavirus (COVID-19) you should send post schemes of arrangement to HMRC by email.

4. 9 November 2015

   Stamp Duty and Stamp Duty Reserve Tax guidance on transfer schemes of arrangement has been updated.

5. 24 June 2015

   First published.