Carousel_Arrow Chat icon_cookie IHT_trust_wills IR35 Combined Shape 2 Group 10 Login Mobile Menu Share Share Email SubMenuMobile Group 9 VAT View_Gallery View_List capital_allow Triangle 2 Copy Close construction cyberpro employment_tax_shares emplyer_solutions entrepreneurs_corps fee_protect Group 7 grant_fund Group i_Clock i_Consult i_Done i_Eligibility_Tick i_Enter i_Filter i_HMRC i_Negative i_Play i_Plus i_Reset i_Support_Legal i_Support_TaxDesk i_Support_VAT i_Tick noun_marketing_1872083 noun_online_2126759 i_download i_meet Group Copy 24 Group 18 noun_electrical_1240755 copy noun_Technology_2125422 noun_Science_2031115 i_tick_bullet_block international_tax patent_box private_client property_sdlt r_and_d reliefs_incentives Search specialist_tax status tax_indemnity valuation YouTube
Markel Tax

27 Apr 2020

Stamp Duty – a temporary modernisation

HMRC are not currently accepting paper submissions of documents for stamping and temporary measures have been put in place to allow documents to be submitted electronically.

In order for forms to be processed they will need to be emailed as a PDF electronic copy to

Whilst the COVID-19 measures are in place HMRC will accept electronic signatures.
Stock transfer and other forms need to be fully completed signed and dated, they must also include any electronic versions of agreements or supporting documents if HMRC have given a formal opinion or adjudication on how much Stamp Duty should be paid.

If a paper form has already been posted, it should be resubmitted electronically, with any details of payments you have made. Paper forms that are not resubmitted will not be processed until the temporary COVID-19 measures end.

To prevent delay Stamp Duty must be paid in order for HMRC to process forms, if payment has not been made or details of the payment have not been attached to the relevant documents HMRC will email the presenter before proceeding.

HMRC's current guidance states that they aim to deal with 80% of stock transfer forms within 15 working days of receiving them, but that taxpayers should allow 20 working days for papers to be fully dealt with.

Our COVID-19 Hub contains a range of information and resources to best support our clients during this difficult time. To receive the latest news and insights by email sign-up here.

Tagged Tax for entrepreneurs and corporates COVID-19
Next article in series

27 Apr 2020

R&D and the Construction Sector – Building a claim