STSM022060 | Scope of stamp duty on shares: stamp duty: adjudication, stamps and reliefs: Adjudication of copy documents

Section 12 Stamp Act 1891 provides that HMRC may be required to adjudicate any executed document. Due to this only duly executed original instruments may be the subject of adjudication - copies cannot be adjudicated.

To facilitate matters, it is possible for a copy document to be stamped if the original document has been lost or destroyed. For this to happen two things are needed:

1. written confirmation, from whoever is to be required to act on the document, that they are prepared to act on the copy if it is stamped

2. a statutory declaration detailing the circumstances of loss or destruction

but this only applies to "standard" stamping as adjudication cannot take place for a copy document in any circumstances.

Separate arrangements, known as “free stamping”, are in place for the stamping of replica documents where the original instrument had previously been stamped and was then subsequently lost, spoiled, or destroyed. This is provided for by section 12A Stamp Duties Management Act 1891. Any requests for free stamping should initially be sent to the main Stamp Duty mailbox.