When you submit land or share transfer documents to HM Revenue & Customs (HMRC) for stamping, you must also send the correct amount of Stamp Duty - as well as any late-payment penalties or interest that may be due.
If you're unsure of any of these amounts – or of whether you can claim Stamp Duty relief or an exemption – you can ask HMRC to clarify matters for you by giving an opinion.
This guide explains how to request an opinion from HMRC and what steps to take once you've been given one. It also explains the difference between informal and formal opinions.
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There are two types of opinion that you can request from HMRC - formal and informal. Almost all queries about Stamp Duty are resolved by an informal opinion. Only in rare cases of ongoing disagreement will HMRC proceed to issue a formal opinion.
The key questions that HMRC can answer for you in an informal opinion are:
This list isn't exhaustive. There may be other questions that you want HMRC to answer relating to the Stamp Duty that applies to your transfer of shares or land.
Bear in mind that the transfer doesn't have to have taken place for you to request an informal opinion about it. You can ask for clarification from HMRC before proceeding with the transfer.
To make a written request for an informal opinion, send a letter to the address below stating clearly what you want HMRC to give its view on and quoting any existing reference that you have.
It will help HMRC to deal with your request as quickly as possible if you also include photocopies of any relevant documents, such as stock transfer forms or documents connected with the sale or lease of land. Send your letter to HMRC Birmingham Stamp Office.
Birmingham Stamp Office contact details
If you use the DX service, you can also send it to the following address:
DX 15001 Birmingham 1
Mark your letter 'Stamp Duty'.
You can contact the Stamp Taxes Helpline on Tel 0845 603 0135 (open from 8.30 am to 5.00 pm, Monday to Friday, except for bank holidays). You will be asked to provide the following information:
Contact the Stamp Taxes Helpline
If the transfer has already taken place (ie the transfer document has already been executed), then you should now send both the transfer document and the payment indicated in the informal opinion to HMRC.
If the transfer hasn't yet taken place (ie there is no executed document), then you don't need to do anything until the transfer takes place. At that point you should send HMRC both the transfer document and the payment indicated in the informal opinion.
If the informal opinion tells you that relief can be claimed, then you should send the original transfer document to HMRC so that it can be stamped with an adjudication stamp.
If the informal opinion tells you that the transfer is exempt from Stamp Duty, then you don't need to send the transfer document or any payment to HMRC because the document doesn't need to be stamped.
If you can't claim relief and your transfer isn't exempt from Stamp Duty, you must send your documents and accompanying Stamp Duty payment to HMRC in the usual way.
Where to send your transfer document and payment
If you have strong grounds for disagreeing with HMRC's informal opinion, you can request that your query is reconsidered and that HMRC issue a formal written opinion.
Bear in mind that it is only in rare cases that HMRC issues a formal opinion. So make sure you have solid reasons for disagreeing with the informal opinion before requesting a formal one.
To request a formal opinion, write to HMRC (using the address provided in the earlier section, 'How to request an informal opinion'). Your letter should explain why you want a formal opinion and must be accompanied by any relevant documents.
If you wish to discuss your concerns with HMRC before requesting a formal opinion, contact the Stamp Taxes Helpline.
Contact the Stamp Taxes Helpline
