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Adjudication is the only method of obtaining absolute certainty that an instrument has been correctly stamped. It may be requested by any person, and once the process is complete the correctness of the stamping cannot be challenged by anyone, not even HMRC.

The legislation governing the adjudication process can be found at sections 12, 12A, 12B, 13 and 13A Stamp Act 1891. Where a relief from Stamp Duty is to be claimed, adjudication is mandatory. More information on this topic starts at STSM022100. In the vast majority of cases where adjudication is either required or otherwise requested it can be carried out on an informal basis. It is normally the case that HMRC and the person presenting the instrument come to an agreement as to the amount of duty chargeable. 

Traditionally, adjudication was confirmed by physically stamping the instrument using an impressed die. Following the introduction of a new method of stamping in 2020 (see STSM011015 and STSM011015A) the confirmation letter issued by HMRC confirms an instrument has been adjudicated when appropriate.  

(This content has been withheld because of exemptions in the Freedom of Information Act 2000).

Adjudication is the only route for formal resolution of dispute as to the correct amount of duty to be paid on any instrument. This is covered in full at STSM022020 onwards, but the full process involves the policy team, HMRC Legal Group, and the High Court of Justice.