This guide shows the exchanges designated by HMRC as recognised stock exchanges.
The tables below also provide guidance, based on the most up to date information held, about whether shares and securities admitted to the markets of a recognised stock exchange are likely to meet the section 1005(3) Income Tax Act 2007 definition of ‘listed on a recognised stock exchange’. However, whether a share or security is ‘listed’ is a question of fact, and HMRC does not designate ‘listed’ status.
Date of recognition
Listed
Not listed
More information
25 April 2013
AQSE Main Market; see notes*
AQSE Growth Market; see notes**
AQSE Trading; see notes***
Aquis Stock Exchange was first named ICAP Securities and Derivatives Exchange Limited and, later named NEX Exchange Limited. The exchange changed in name to Aquis Stock Exchange from NEX Exchange as from 15 April 2020.
The entire ICAP Securities and Derivatives Exchange Limited was designated as a recognised stock exchange with effect from 25 April 2013.
* The AQSE Main Market was formerly known as the ISDX Main Board, which was formerly known as the Plus-listed market which was originally designated as a recognised stock exchange on 19 July 2007. Securities solely admitted to trading on the AQSE Main Market must be included in the official UK list to meet the HMRC definition of ‘listed’.
** The AQSE Growth Market was formerly known as the ISDX Growth Market.
*** AQSE Trading was formerly known as the ISDX Secondary Market.
Date of recognition
Listed
Not listed
More information
25 January 2019
Main market
Date of recognition
Listed
Not listed
More information
14 June 1993
Securities Market
Derivatives Market
The Alternative Market (EN.A)
Date of recognition
Listed
Not listed
More information
22 September 1988
The Australian Stock Exchange market of the Australian Securities Exchange (ASX)
The Sydney Futures Exchange (SFX) market of the Australian Securities Exchange
The Australian Stock Exchange merged with the Sydney Futures Exchange (SFX) in 2006 to form the Australian Securities Exchange (ASX).
The Australian Securities Exchange comprises two markets, the SFX and the ASX, that trade different products.
The use of the same acronym (ASX) for the exchange itself and one of its markets is potentially confusing. Only that part of the Australian Securities Exchange that can be identified as the original Australian Stock Exchange is a recognised stock exchange. Therefore the market platform of the Australian Securities Exchange known as ASX is a recognised stock exchange.
Date of recognition
Listed
Not listed
More information
19 June 2014
Official list
Date of recognition
Listed
Not listed
More information
19 April 2010
Securities listed on the entire BISX meet the definition of ‘listed on a recognised stock exchange’.
Date of recognition
Listed
Not Listed
More information
2 April 2019
Regular Market
Junior market
International Securities Market (ISM)
Fixed Income Market
Date of recognition
Listed
Not listed
More information
4 December 2007
Whole market
Date of recognition
Listed
Not listed
More information
8 October 2018
Whole market — see notes
The exchange currently operates the following markets: Main Board, Venture Capital Market Board, Exchange Traded Funds Board, Government and Quasi Government Bonds Board, Corporate Bonds Board, OTC Board and ETF Board. Shares and securities admitted to trading on any of those markets will not meet HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
15 May 2023
Equity Market
Debt Market
Date of recognition
Listed
Not listed
More information
4 March 2004
Whole market
Date of recognitionGuoabong Stock
Listed
Not listed
More information
1 July 2020
Regulated Market*
Multilateral Trading Facility
*Securities solely admitted to trading on the Regulated Market must be included in the official UK list to meet the HMRC definition of ‘listed’
Date of recognition
Listed
Not listed
More information
21 February 1972
Main Board
Diri Savi Board
Date of recognition
Listed
Not listed
More information
22 October 1970
See notes
First North
Stockholm SE, Copenhagen SE, Iceland SE and Helsinki SE were renamed as OMX exchanges some time ago. These stock exchanges are all part of the OMX Nordic Exchange which is now part of the NASDAQ OMX Group.
Although now known as the NASDAQ OMX Nordic Exchange, because the exchanges are still entities in their own right, shares listed on the main markets of the Copenhagen, Iceland, Helsinki and Stockholm Stock Exchanges would continue to meet the definition of ‘listed on a recognised stock exchange’.
Date of recognition
Listed
Not listed
More information
22 June 2009
Main Market
Parallel Market
Alternative Market
Investment Companies Market
Major Project Market
Shipping Companies Market
Bonds Market
Emerging Companies Market (an MTF)
The Cyprus Stock Exchange have opened a new market called the Emerging Companies Market. This market will be a multilateral trading facility (MTF) and securities admitted to trading on this market will not meet the HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
8 December 2014
Tradeable Listings Market
Technical Listings
Until 19 February 2020 the Tradeable Listings Market and the Technical Listings Market were known as the Main and Entry Markets respectively.
Date of recognition
Listed
Not listed
More information
4 February 2015
Securities Market
Euronext London Limited ceased operating as a stock exchange on 26 June 2020.
Date of recognition
Listed
Not listed
More information
17 January 2013
The EU Regulated Market*
This is the market based in Malta and operated by the Dublin and the Malta Stock Exchanges.
*EU Market regulated under Title III MiFID.
Date of recognition
Listed
Not listed
More information
16 August 2016
Open-ended funds market
Closed-ended funds market
Debt securities market
Date of recognition
Listed
Not listed
More information
30 July 2013
Equity Securities
Global Board of Trade (GBOT) was renamed Bourse Africa Limited from 30 October 2013.
The last trading session of Bourse Africa Limited was on 28 September 2015.
Date of recognition
Listed
Not listed
More information
23 September 2013
GXG Main Quote
Only the GXG Official List and GXG Main Quote markets have been designated as recognised stock exchanges, the other markets have not.
GXG Markets, including GXG Main Quote and GXG Official List, ceased trading on 18 August 2015.
Date of recognition
Listed
Not listed
More information
16 May 2013
GXG Official List
Only the GXG Official List and GXG Main Quote markets have been designated as recognised stock exchanges, the other markets have not.
GXG Markets, including GXG Main Quote and GXG Official List, ceased trading on 18 August 2015.
Date of recognition
Listed
Not listed
More information
22 October 1970
See notes
First North
Read the notes for the .
Date of recognition
Listed
Not listed
More information
31 March 2006
Main Market
First North
Read the notes for the .
Date of recognition
Listed
Not listed
More information
25 January 2019
IPSX Prime; see notes
Wholesale market
Securities solely admitted to trading on IPSX Prime must be included in the official UK list to meet the HMRC definition of ‘listed’.
IPSX UK Limited ceased trading on 1 December 2023.
Date of recognition
Listed
Not listed
More information
22 October 1970
Main Board
Venture Capital Market (VCM)
Development Capital Market (DCM)
BESA is now a subsidiary of The Johannesburg Stock Exchange. Read the entry for the .
Date of recognition
Listed
Not listed
More information
10 October 1994
Stock Exchange Market Division
Korea Composite Stock Price Index (KOSPI)
Korean Securities Dealers Automated Quotations (KOSDAQ)
Korean Derivatives Market — see notes
The original Korea Stock Exchange, designated as a recognised stock exchange in 1994, merged with two other exchanges in 2005 (KOSDAQ and the Korean Futures Market). The new merged stock exchange is now known as the Korea Exchange (KRX).
The KRX that is identifiable as the former Korean Stock Exchange prior to the merger continues with its designation as a recognised stock exchange, with the securities continuing to meet HMRC’s definition of ‘listed’. The KOSPI Stock Exchange Market Division was identified as representing the originally designated Korea Stock Exchange.
The KRX Derivative Market was reviewed in 2015 — securities listed on this market do not meet HMRC’s definition of ‘listed’. The KOSDAQ has not been reviewed and is not a recognised stock exchange in its own right but it is part of a recognised stock exchange’.
Date of recognition
Listed
Not listed
More information
10 October 1994
Main Market
ACE Market
The Kuala Lumpur Stock Exchange has been renamed Bursa Malaysia
Date of recognition
Listed
Not listed
More information
26 September 2011
NYSE Euronext London
The London International Financial Futures and Options Market (LIFFE) the Derivatives Market
The NYSE Euronext London Market is a market for securities included in the official UK list. These securities will meet the HMRC definition of ‘listed’.
The securities business of the listed market, NYSE Euronext London, was transferred from LIFFE A and M on 06 June 2014.
LIFFE A and M subsequently ceased to operate as a derivatives exchange on 17 November 2014.
Date of recognition
Listed
Not listed
More information
19 July 2007
Main Market — Excludes the High Growth Segment (HGS)*
Professional Securities Market (PSM)
The Alternative Investment Market (AIM)
Specialist Fund Market (SFM)
Prior to 19 July 2007 the London Stock Exchange was specifically named in legislation as a recognised stock exchange.
The term ‘listed’ in the UK is interpreted as shares that are included in the official UK list as maintained by the Financial Services Authority in their role as the UK listing authority.
*HGS is a new market opened 27 March 2013. Securities admitted to trading on this market are not included in the official UK list. Therefore securities solely listed on HGS would not meet the HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
29 December 2005
Whole market
Date of recognition
Listed
Not listed
More information
31 January 2011
Securities listed on the Official Market of the Stock Exchange of Mauritius
Development and Enterprise Market (DEM)
Date of recognition
Listed
Not listed
More information
28 September 2020
Debt Market
Equity Market
Derivative Market
Date of recognition
Listed
Not listed
More information
10 October 1994
MEXDEV market for listed derivatives and the BMV listed securities market
OTC Market
Date of recognition
Listed
Not listed
More information
8 July 2024
Digital Securities Exchange, Whole market — qualifying classes of securities
The classes of securities admitted to trading on Mindex Securities Exchange which meet the HMRC definition of ‘listed’ include the following:
• equity securities (including equity security tokens)
• debt securities (including debt security tokens)
• preference shares
• derivative securities (including derivative security tokens)
Only the Digital Securities Exchange of Mindex Limited has been designated as a recognised stock exchange.
Mindex Limited also operates a Virtual Asset Marketplace. This is not a recognised stock exchange.
Date of recognition
Listed
Not listed
More information
5 January 2011 to 4 May 2022
Securities admitted to trading on:
Level One
Level Two
Securities admitted to trading on:
Level Three
Moscow Exchange MICEX-RTS (MOEX) is the successor to the MICEX Stock Exchange (MICEX), which was designated a recognised stock exchange on 5 January 2011.
HMRC revoked the original MICEX designation on 5 May 2022. Investments held on MOEX prior to this date will still be treated as investments on a recognised stock exchange. Any investments made from 5 May 2022 onwards will not be treated as investments on a recognised stock exchange.
Read more about
Date of recognition
Listed
Not listed
More information
5 May 2010
Main list and Secondary list
First North**
*The market known as NASDAQ OMX Tallinn operated by NASDAQ OMX Tallinn AB is designated as a recognised stock exchange.
**The First North market of NASDAQ OMX Tallinn has not been included in this recognised stock exchange designation.
Date of recognition
Listed
Not listed
More information
12 March 2012
Main list and Secondary list
First North**
*The market known as NASDAQ OMX Vilnius operated by AB NASDAQ OMX Vilnius is designated as a recognised stock exchange.
**Securities solely listed on the First North Market of NASDAQ OMX Vilnius will not meet the HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
8 January 2019
Main list and Secondary list
First North
Date of recognition
Listed
Not listed
More information
22 September 1988
Securities that are listed and quoted on the New Zealand Stock Market (NZSX)
Securities that are listed and quoted on the New Zealand Debt Market (NZDX)
NZAX Market (Alternative Market)
The New Zealand Stock Exchange is now known as New Zealand Exchange Limited (NZX).
Date of recognition
Listed
Not listed
More information
17 August 1995
See notes
using the recognised stock exchange contact points giving details of the market platform concerned so we can determine whether securities admitted to trading on that platform would meet the HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
11 December 1995
Securities traded on that part of B3 that is recognisable as the Sao Paulo SE prior to the mergers.
OTC market
The Sao Paulo SE (also known as Bovespa) merged in June 2008 with the Brazilian Mercantile and Futures Exchange (BM and F), which had not been designated by HMRC as a recognised stock exchange. In March 2017, BM and F Bovespa merged with CETIP, with the combined business being renamed to B3.
Only that part of B3 that is recognisable as the Sao Paulo SE prior to the mergers remains a recognised stock exchange.
Date of recognition
Listed
Not listed
More information
Singapore Stock Exchange 30 June 1977
SGX 7 October 2014
Securities Officially listed on the Main Board or Bond Market of Singapore Exchange Securities Trading Limited (SGX-ST)
Singapore Exchange Derivatives Trading Limited (SGX-DT)
*The original Singapore Stock Exchange merged with two other exchanges which had not been designated by HMRC as recognised stock exchanges. The new merged stock exchange, known as SGX, was reviewed in 2014 and designated as shown on the table.
Prior to the review the part of SGX that was recognisable as the Singapore Stock Exchange prior to the merger remained a recognised stock exchange. The SGX-ST market was identified as representing the originally designated exchange.
Date of recognition
Listed
Not listed
More information
12 May 1997
Securities listed and maintained on the stock exchange in accordance with the following standards:
International Reporting Standard.
Swiss Reporting Standard.
Bonds Standard.
Securities listed and maintained on the stock exchange in accordance with listing rules other than the following standards:
International Reporting Standard.
Swiss Reporting Standard.
Bonds Standard.
SIX Swiss Exchange was formerly known as the Swiss Stock Exchange. The International Reporting Standard and Swiss Reporting Standard replaced the Main Standard and Domestic Standard.
Date of recognition
Listed
Not listed
More information
16 April 2008
Whole market except Over-the-Counter (OTC)
OTC market
The Bond Exchange of South Africa (BESA) was taken over by the Johannesburg Stock Exchange 22 June 2009. BESA became a subsidiary of The Johannesburg Stock Exchange.
Date of recognitionKolkata Investment
Listed
Not listed
More information
16 July 1985
See notes
First North
Read the notes for the .
Date of recognition
Listed
Not listed
More information
8 January 2019
Whole market
Date of recognition
Listed
Not listed
More information
10 October 1994
Securities listed and traded on the Main Market known as SET and securities listed and traded on the Bond Electronic Exchange (BEX)
The Market for Alternative Investment (MAI) and the Thailand Futures Exchange (TFEX). Securities traded OTC would not meet the HMRC definition of ‘listed’.
Date of recognition
Listed
Not listed
More information
25 February 2010
Main Market
Parallel Market
Catalyst Market for Bonds (Retail Market) — EU regulated segment*
New Connect Market
Catalyst Market for Bonds (Retail Market)
Multilateral Trading Facility (MTF)
*The Catalyst Market operates on four platforms. Only securities admitted to trading on the Catalyst EU Regulated market operated by the WSE would meet the HMRC definition of ‘listed on recognised stock exchange’.
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