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Pay stamp duty to HMRC

Pay stamp duty to HMRC electronically during COVID-19 pandemic when you buy UK limited company shares. This is a temporary measure in place to stop the spread of the Coronavirus (COVID-19). You must pay your stamp duty within 30 days of your stock transfer form being dated and signed.

How to pay

You must pay HMRC electronically by Faster Payment, Bacs or CHAPS. The HM Revenue and Customs bank details are as follows:

Bank nameBarclays Bank Plc
1 Churchill Place
United Kingdom
E14 5HP
Account nameHMRC Birmingham Stamp Office
Account number12001098
Sort code08 32 10
IBAN **GB02BARC20114773618595
Source: HMRC

** you would require IBAN and BIC if you are sending payment to HMRC from an overseas bank account.

Email your bank payment info to HMRC

Thereafter, you must email your stamp duty payment info to HMRC to expedite your application.

You must provide the following info:

  • The payment reference
  • Payment amount
  • Date of the bank payment made
  • an electronic copy (for example, a scanned PDF) of either your:
    • signed and dated stock transfer form. You can get a stock transfer form from a broker, a lawyer or accountant who deal with shares.
    • the instrument of transfer
    • form SH03 for return of purchase of own shares

Use power of attorney if necessary.

HMRC will accept e-signatures during this coronavirus (COVID-19) secure measures are in place.

HMRC will contact you by email if they have any questions. You will receive a confirmation letter from HMRC by email. No stock transfer forms are currently being stamped.

Read the government guidance here.

Companies House filings during COVID-19 pandemic

Correspondingly, you must register your SH03 with Companies House. You must also send the confirmation letter from HMRC stating the correct stamp duty amount has been paid. Companies House will accept and register an unstamped SH03 form. The letter will not appear on the public register.

Companies House also gear up to support UK businesses during COVID-19 pandemic. They automatically extend your company’s filing deadline. This will help your company to avoid a late filing penalty if you are unable to deliver your company accounts on time. You do not need to do anything. You just need to go to Companies House website to check your new filing deadline.

Concurrently, your confirmation statement filing deadline will also be extended. You would have 6 weeks to file your confirmation statement. Similarly, for the events driven filings, you will have 42 days (6 weeks) to notify Companies House instead of the usual 14 days filing deadline.

In addition, Companies House also created an interim paperless filing service to accept documents which would normally require a live signature.

You are encouraged to file your company documents to Companies House digitally. You can use the web filing service to submit the following documents to Companies House.

To file online, you would require your company’s authentication code. The authentication code is the electronic equivalent of your company’s director(s) signatures. Keep safe your authentication code.

If you require help with your company’s filings, contact Our accountants. They will be more than happy to assist you.

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