Due to the impact of COVID-19, HMRC has introduced an electronic service to temporarily replace their usual stamp duty process.

 During this period HMRC: 

  • will accept electronically signed documents (including stock transfer forms);
  • will only accept electronic copies of stock transfer forms (e.g. scanned pdf) that are emailed to them at stampdutymailbox@hmrc.gov.uk; and
  • will only accept payments made using electronic payment methods.

This email address should also be used for the same day stamping service (but the service is only available in exceptional circumstances).

Following submission, HMRC will contact you by email if they have any questions. Once HMRC have processed the submission, they will send you a confirmation letter by email. No stock transfer forms are currently being stamped.

If you have already submited original materials to HMRC for stamping, you must resubmit the materials electronically and include details of any payments you have made in respect of such submission. If you do not resubmit your notification electronically, your submission will not be assessed or returned to you until the temporary measures end.

Additionally, Companies House will accept and register an unstamped Form SH03 relating to a repurchase of shares by a company if it is accompanied by the confirmation letter provided by HMRC (this letter will not appear on the public register).