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Transfer of Shares

Overview 

Use these documents when an existing shareholder wishes to transfer their shares to another person (e.g., selling their stake or gifting shares to a spouse). Unlike issuing new shares, this does not increase the total number of shares in the company; it simply changes who owns them.

When to use these documents

  • Stock Transfer Forms: The standard legal instrument (Form J30) used to transfer ownership.
  • Board Approvals: Directors generally have the right to refuse a transfer (under the Articles). These minutes record their formal approval to update the Register of Members.
  • Refusal: If the directors refuse to register a transfer, they must give the transferee notice (s771 CA 2006).

Compliance and Legal Framework

  • Stamp Duty: If the consideration (payment) for the shares is over £1,000, the Stock Transfer Form must be sent to HMRC for stamping and Stamp Duty paid (usually 0.5%).
  • Updates: The transfer is not legally complete until the company enters the new owner's name in the Register of Members.
  • PSC Register: If the transfer results in someone holding more than 25% of the shares, you must update the PSC Register and file form PSC01/PSC02 with Companies House.

Transfer of Shares is part of Corporate. Just £38.50 + VAT provides unlimited downloads from Corporate for 1 year.

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