Guidance: Recognised stock exchanges — designated countries
Effective Date: February 13, 2026
Summary
HMRC has updated its guidance on recognised stock exchanges under section 1005 of the Income Tax Act 2007. The most recent update (13 February 2026) modified the list of recognised stock exchanges in the United States of America to reflect changes of ownership, with 3 amendments made to the US stock exchange list. This guidance provides a reference list of countries where any stock exchange operating legally within that country's jurisdiction is automatically recognised by HMRC for tax purposes.
Details
HMRC has updated its guidance on recognised stock exchanges under section 1005 of the Income Tax Act 2007. The most recent update (13 February 2026) modified the list of recognised stock exchanges in the United States of America to reflect changes of ownership, with 3 amendments made to the US stock exchange list. This guidance provides a reference list of countries where any stock exchange operating legally within that country's jurisdiction is automatically recognised by HMRC for tax purposes.