On 25 March 2020, HMRC introduced new measures to deal with the stamping of documents for Stamp Duty purposes during the COVID-19 crisis.

Under the new measures, taxpayers and their advisers should email (rather than post) documents to HMRC for stamping.  HMRC will then deal with these electronically rather than by applying a physical stamp.  HMRC are also asking for any payments required to be made electronically.

Where appropriate, this replacement process will provide assurances that HMRC won’t levy penalties on company registrars who go ahead and register changes in title; and HMRC won’t levy penalties on taxpayers who subsequently send in physical documents for stamping once the COVID-19 crisis period has ended.

Further guidance can be found on GOV.UK on the Completing a Stock Transfer Form page, and on the Paying Stamp Duty page.  HMRC have indicated that these will be updated in due course to include further guidance about different types of cases.