Second Homes: Stamp Duty Land Tax
2026-05-17 · Treasury · 2115 · Official question
Question
To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
Answer
HMRC’s approach to charging and suspending penalties is set out in its compliance handbook at the links below: Compliance Handbook “Charging Penalties”https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000 Compliance Handbook “Charging Pena...