Stamp Duty Penalties and Appeals

If you fail to pay it on time, you will pay interest on the amount from the day after you should have paid it.

HMRC does not accept deferment or partial payments of SDLT except in relation to contingent or uncertain consideration. 

There is a fixed penalty of £100 if you file your SDLT return up to three months after the due date. After three months, the penalty is £200.

Interest is also payable on the SDLT owed, starting on the day it should have been paid.

If a return is not filed within 12 months of the property purchase, there is a tax-based penalty, which could be as much as the original amount of SDLT.

Yes. An appeal must demonstrate a ‘reasonable excuse’ for not filing in good time. Each case is dealt with and assessed individually. Examples include:

• Lost or delayed in the post
• Industrial action
• Death or debilitating illness of advisor
• Software or technical failure
• Coronavirus
• Unforeseeable circumstances (eg fire or flood)

It’s also necessary to show that you made every effort to file the return as soon as possible after the event.

If HMRC’s actions caused late payment, you may also be able to avoid payment of the interest.

Appeals must be filed within 30 days of the date of the original penalty notice.

14 days.