What is a J30 form, how do I fill it and where do I send it?

What is a J30 form?
A J30 form is used to pay Stamp Duty on your shares. The buyer will need to pay Stamp Duty when they buy shares through a stock transfer form and the transaction is over £1,000.

How do I fill a J30 form?
To get the share transfer form stamped, you’ll need to include:

  • The completed stock transfer form;

  • Payment of the stamp duty, by UK cheque or international money order made payable to “HM Revenue and Customs”; and

  • An address for the stamped share transfer form to be returned to.

There’s no need to send the share certificate covering the shares to HMRC and no requirement to send any documents at all to Companies House at this stage.

The deadline for paying the stamp duty due is 30 days after the share transaction takes place. Failure to pay may result in penalties and interest being applied to the late amount, so make sure that you stay within the deadline.

Where do I send a J30 form?
If Stamp Duty is payable, you (the buyer) will need to send the stock transfer form to HMRC for stamping, along with a cheque for the stamp duty, to the following address (for England, Wales and Northern Ireland):

Stamp Duty
Birmingham Stamp Office
9th Floor, City Centre House
30 Union Street
B2 4AR

HMRC require that the J30 form needs to be physically printed and physically signed - no e-signing is possible here.

More info at the HMRC site.