Recognised stock exchanges — designated countries
Find out if a stock exchange is a recognised stock exchange for the purposes of section 1005 Income Tax Act 2007.
- From:
- HM Revenue & Customs
- Published
- 24 October 2014
- Last updated
-
513AugustFebruary20242026 — See all updates
Documents
Countries where a stock exchange operating within the law of that country is an HMRC recognised stock exchange
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This is a list of countries where any stock exchange in that country — which is a stock exchange within the meaning of the law of that country — is a ‘recognised stock exchange’.
Updates to this page
Published 24 October 2014
Last updated 513 AugustFebruary 2024
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Update history
2026-02-13 13:05
The stock exchange information for the United States of America has been updated to show changes of ownership. 3 amendments have been made to the list of recognised stock exchanges in the United States of America.
2024-08-05 15:47
A new entry for ‘Portfolio Stock Exchange’ has been added to the stock exchange information for Spain. The page has been updated to make it clearer that HMRC does not designate ‘listed’ status, but does provide guidance on whether securities are likely to be listed.
2024-02-21 13:26
The stock exchange information for France has been updated to show that the NYSE Euronext Paris stock exchange in France is now known as Euronext Paris SA.
2023-06-06 15:48
The title of this guidance has changed from ‘Recognised stock exchanges: section 1005 Income Tax Act 2007’ to ‘Recognised stock exchanges: designated countries’.
2022-07-12 12:34
Updated following exchange and market name changes.
Details
This is a list of countries where any stock exchange in that country — which is a stock exchange within the meaning of the law of that country — is a ‘recognised stock exchange’.
Updates to this page
Sign up for emails or print this page
Update history
2026-02-13 13:05
The stock exchange information for the United States of America has been updated to show changes of ownership. 3 amendments have been made to the list of recognised stock exchanges in the United States of America.
2024-08-05 15:47
A new entry for ‘Portfolio Stock Exchange’ has been added to the stock exchange information for Spain. The page has been updated to make it clearer that HMRC does not designate ‘listed’ status, but does provide guidance on whether securities are likely to be listed.
2024-02-21 13:26
The stock exchange information for France has been updated to show that the NYSE Euronext Paris stock exchange in France is now known as Euronext Paris SA.
2023-06-06 15:48
The title of this guidance has changed from ‘Recognised stock exchanges: section 1005 Income Tax Act 2007’ to ‘Recognised stock exchanges: designated countries’.
2022-07-12 12:34
Updated following exchange and market name changes.