Recognised stock exchanges — designated exchanges
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
- 5 May 2015
- Last updated
-
521AugustApril20242026 — See all updates
Documents
Details
This is a list of designated recognised stock exchanges, it includes:
- the date of recognition
- the markets on which securities are likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- the markets on which securities are not likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- any additional information
Updates to this page
Published 5 May 2015
Last updated 521 AugustApril 2024
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Update history
2026-04-21 09:16
Borsa Istanbul and the Taiwan Stock Exchange have now been designated as recognised stock exchanges.
2024-08-05 15:49
‘Mindex Securities Exchange’ has now been designated as a recognised stock exchange. 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.
2023-12-13 15:37
The entries for Euronext London Ltd, Global Board of Trade, GXG Main Quote, GXG Official List, IPSX UK Limited and LIFFE Administration and Management (LIFFE A&M) have all been updated.
2023-05-17 15:08
The Cape Town Stock Exchange has now been designated as a recognised stock exchange.
2022-12-08 16:07
The entry for SIX Swiss Exchange has been updated to include ‘Bonds Standard’ in ‘listed’ and ‘not listed’.
2022-11-30 15:15
The entries for The Dutch Caribbean Securities Exchange and The Sao Paulo Stock Exchange have been updated for market names and confirmed listed status.
2022-05-05 09:30
From 5 May 2022 the designation of the Moscow Exchange (formerly MICEX Stock Exchange) as a recognised stock exchange has been revoked.
Details
This is a list of designated recognised stock exchanges, it includes:
- the date of recognition
- the markets on which securities are likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- the markets on which securities are not likely to meet the HMRC definition of ‘listed’ for the purposes of HMRC legislation
- any additional information
Updates to this page
Sign up for emails or print this page
Update history
2026-04-21 09:16
Borsa Istanbul and the Taiwan Stock Exchange have now been designated as recognised stock exchanges.
2024-08-05 15:49
‘Mindex Securities Exchange’ has now been designated as a recognised stock exchange. 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.
2023-12-13 15:37
The entries for Euronext London Ltd, Global Board of Trade, GXG Main Quote, GXG Official List, IPSX UK Limited and LIFFE Administration and Management (LIFFE A&M) have all been updated.
2023-05-17 15:08
The Cape Town Stock Exchange has now been designated as a recognised stock exchange.
2022-12-08 16:07
The entry for SIX Swiss Exchange has been updated to include ‘Bonds Standard’ in ‘listed’ and ‘not listed’.
2022-11-30 15:15
The entries for The Dutch Caribbean Securities Exchange and The Sao Paulo Stock Exchange have been updated for market names and confirmed listed status.
2022-05-05 09:30
From 5 May 2022 the designation of the Moscow Exchange (formerly MICEX Stock Exchange) as a recognised stock exchange has been revoked.