Skip to content
Solved

SDLTM80070 | Compliance: Introduction: Interest and penalties

From HM Revenue & Customs · Stamp Duty Land Tax Manual

Interest

Interest runs from the date the tax should have been paid. See SDLTM85930.

Penalties

There are fixed, tax geared and daily penalties for failure to notify and sending in land transaction returns late. There are also penalties for incorrect returns. See https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch80000 (external users can find the guidance at ).