Stamp Duty Land Tax
2026-05-17 · Treasury · 2121 · Official question
Question
To ask the Chancellor of the Exchequer, what is the average amount of time for HMRC to consider whether to levy a penalty charge against an individual taxpayer for incorrect payment of residential stamp duty.
Answer
Where HMRC identifies an inaccuracy during a compliance check into a Stamp Duty Land Tax (SDLT) return or claim, it is standard practice to also consider whether a penalty is due.In the vast majority of cases any penalty will be issued at the conclusion o...