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EFIS 11, March 2008 : Company

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As part of the Government’s ambition to simplify the tax system, Her Majesty’s Revenue and Customs (HMRC) has radically changed the information which is provided on the back page of each form.

HMRC has replaced all the existing categories of share transactions which are either exempt from or subject to Stamp Duty with a new certificate where the value of any transactions does not exceed £1,000.

These new rules on Stamp Duty came into force on 13th March when a new paragraph was inserted into Schedule 13 of the Finance Act 1999.

More detailed information about these changes are available on the 2008 Budget section of HMRC’s website at www.hmrc.gov.uk www.hmrc.gov.uk under “Supplementary Documents”.

Both forms can be used immediately.

Forms affected

CON40 Stock Transfer Form New/Amended
CON40G Stock Transfer Form (Transfer by Company) New/Amended

Crown copyright forms are reproduced with the permission of the Controller of the Stationery Office. Law Society forms are reproduced with the permission of the Law Society. Legal Aid Forms are produced with the permission of the LSC.