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Contents

Official guidance
Stamp Taxes on Shares Manual

STSM153000 · Compliance: Stamp Duty penalties

  • STSM153010 · Late stamping
  • STSM153020 · Mitigation
  • STSM153030 · Executed abroad
  • STSM153040 · Collection of penalties
  • STSM153050 · Date of delivery
  • STSM153060 · Documents dated in pencil
  • STSM153070 · Acceptable reasons for delay
  1. Compliance: Stamp Duty penalties: contents
  2. Compliance: Stamp Duty penalties: documents dated in pencil

STSM153060 | Compliance: Stamp Duty penalties: documents dated in pencil

From HM Revenue & Customs · Stamp Taxes on Shares Manual

The date of execution of an instrument must be entered in ink or typescript.

HMRC will not assess the duty and penalty upon a document until this has been done. Where the date has been entered in pencil HMRC will return the document and ask that it be inked in.

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