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Stamping documents in the wake of COVID 19

27th March 2020

Stamping documents is still a very pre-digital thing, involving a physical, embossed stamp on the instrument transferring shares. As it has been for centuries.

No more. HMRC is putting in place a temporary set of processes that will allow them to continue dealing with Stamp Duty during the current emergency.

They will allow taxpayers and their advisers to email documents for stamping. They will deal with those documents electronically rather than by applying a physical stamp.  Full details have yet to merge, but it is understood that, where appropriate, the replacement process will provide assurances that HMRC won’t levy penalties on company registrars who go ahead and register changes in title; or penalties on customers who subsequently send in physical documents for stamping once the crisis period ends.

You must now pay Stamp Duty electronically, where payment is needed. Payment is to be made by Faster Payment, Bacs or CHAPS,  transaction details to HMRC to be sent by email rather than post.

Further guidance will be issued over the coming days.

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