Updated: This revised guidance was initially published on 27 April 2012 and contains details of the First Tier tribunal decision in February 2012.

HM Revenue and Customs invites statutory claims for repayment from persons who have paid SDRT pursuant to the issue of shares in a United Kingdom incorporated company to a depositary receipt issuer or a clearance service located within the European Union. Any claim for a refund of SDRT is to be made within a period of 6 years and any claims made after the expiry of that period will be time-barred.

https://www.gov.uk/government/publications/sdrt-hsbc-holdings-and-vidacos-nominees-ltd-v-hmrc-ruling