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Contents

Official guidance
Stamp Taxes on Shares Manual

STSM152000 · Compliance: Stamp Duty interest

  • STSM152010 · Stamp Duty interest
  • STSM152020 · Part payment
  • STSM152030 · Calculation of interest
  • STSM152040 · Interest and income tax
  • STSM152050 · Collection of interest
  • STSM152060 · Appeals
  1. Compliance: Stamp Duty interest: contents
  2. Compliance: Stamp Duty interest: Appeals

STSM152060 | Compliance: Stamp Duty interest: Appeals

From HM Revenue & Customs · Stamp Taxes on Shares Manual

The charge to interest on late payment of stamp duty is mandatory. There is no waiver and no right of appeal against an interest charge on duty paid late.

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