Stock Borrowing Relief

Stamp Office has launched a new electronic service allowing online registration of Stock Borrowing and Lending Agreement (SBLA) via e-Tax (e-Registration) as an alternative to paper registration.

e-Registration is available to users at GovHK. The following services are available under the e-Registration platform:-

(a) Registration of SBLA;
(b) Filing of Notification by Stock Lender;
(c) Simultaneous submission of (a) and (b);
(d) Download Approval Letter.

Use e-Registration now

Authentication Means

Users of e-Registration can use one of the following means for authentication:

User Type Authentication Means
Business user E-Stamp Account or
recognized digital certificate
Individual user eTAX Account or
recognized digital certificate


Advantages of using e-Registration include

  • e-Registration is possible anytime and anywhere.
  • Saving of time and cost.
  • Dispensing the need to deliver paper SBLA upon registration.
  • Online payment methods are available.
  • Downloading the Approval Letter from eTax directly.  
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Last review date: March 2022