HMRC have advised that due to COVID-19 they are currently unable to deal with certain clearance applications, the stamping of documents or the payment of stamp duty by post.
Non-statutory clearance applications, stock transfer forms for stamping and stamp duty relief applications must all be sent by email, with stamp duty payments to be made electronically by Faster Payments, Bacs, or CHAPS.
Statutory clearance applications can already be sent to HMRC by email. As yet HMRC have not issued any guidance about whether they will continue to accept postal applications but it is assumed that they will not.
External links to HMRC guidance
Find out about the Non-Statutory Clearance Service
Completing a stock transfer form