Chapter STSM012020
Published date | 07 March 2016 |
Record Number | STSM012020 |
Court | HM Revenue & Customs |
Adjudication is the only method of obtaining absolute certainty that a document has been correctly stamped. It may be requested by any person, and once the process is complete the correctness of the stamping of the document cannot be challenged by anyone, not even HMRC.
The legislation governing the adjudication process can be found at Sections 12, 12A, 12B, 13 and 13A Stamp Act 1891. Where a relief from Stamp Duty is to be claimed, adjudication is mandatory. More information on this topic is at STSM022100. In the vast majority of cases where adjudication is either required or otherwise requested it can be carried out on an informal basis. It is normally the case that Stamp Taxes and the person presenting the document come to an agreement as to the amount of duty chargeable. Such documents, where required by legislation, are to be impressed with the appropriate adjudication stamp in addition to any stamp monetary die impressions.
(This content has been withheld because of exemptions in the Freedom of...
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