Share transfer

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 stock 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 stock 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.

The time you need to allow depends on the form of payment:

  • Online banking – (Faster Payments) same/next day
  • CHAPS – same/next day
  • Bacs – 3 working days

If the deadline falls on a weekend or bank holiday, ensure your payment reaches HMRC on the last working day before unless you pay via Faster Payments.


Where do I send a J30 form?

If Stamp Duty is payable, you (the buyer) will need to send the J30 to HMRC for stamping by emailing an electronic version or a scan of your paper form to stampdutymailbox@hmrc.gov.uk

If you cannot email your J30, send a photocopy by post (see address below). You must keep the original signed document for your records.

BT - Stamp Duty
HM Revenue and Customs
BX9 2AS
United Kingdom

Please note, there is a different address if you are sending the J30 by courier (see address below)

HM Revenue and Customs
BP8002
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

More information on the stock transfer form can be found at the HMRC site.

Paying Stamp Duty on shares

You should pay HMRC by either Faster Payment, Bacs or CHAPS and not by cheque payment to HMRC. 

Ensure you: 

  1. Provide a payment reference so HMRC can identify your payment.
  2. Use your name followed by the payment amount (no spaces), for example JBrown/240.00

Use the following details to make a payment from a UK account:

  • sort code - 08 32 10
  • account number - 12001098
  • account name - HMRC Birmingham Stamp Office

Use the following details to make a payment from an overseas account:

  • account number (IBAN) - GB02BARC20114773618595
  • bank identifier code (BIC) - BARCGB22
  • account name - HMRC Birmingham Stamp Office
After you have paid 

Send a notification email to stampdutymailbox@hmrc.gov.uk including:

  • the payment reference
  • the payment amount
  • the date of payment
  • an electronic copy (for example, a scanned PDF) of the J30 (signed and dated) 

    • Please note - if your Company is buying back shares, you will need to file an SH03 form instead of the J30 

If you cannot submit your notification electronically. You may post your notification to:

BT - Stamp Duty
HM Revenue and Customs
BX9 2AS
United Kingdom


More information on paying Stamp Duty can be found at the HMRC site.