400-745 Relief for schemes of reconstruction: claims for relief
The legislation makes no prescription as to how the relief is to be claimed or what information claims should contain. HMRC provides a draft template letter for relief under FA 1986, s. 75 by a link from Stamp Taxes on Shares Manual, para. STSM042440. It is reproduced below.
SUGGESTED S75 CLAIM LETTER
The draft letter below can be used when relief is claimed under FA 1986, s. 75. Completed claims can be sent to the Birmingham Stamp Office - 9th Floor City, Centre House, 30 Union Street, Birmingham, B2 4AR.