PSI1.3.13 - Establishment and Administration of Retirement Benefits Schemes: Exempt Approved Schemes and Conformity with Trust Law - Stamping of Documents

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Instruments which do no more than appoint new trustees and instruments of withdrawal or retirement of trustees do not attract Stamp Duty. Nor do supplemental deeds or other instruments amending a scheme if they do not extend or vary the trust.