Stamp Duty Land Tax: Second Homes
2026-06-22 · Treasury · 12174 · Official question
Question
To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.
Answer
HMRC’s guidance on purchases of additional dwellings is set out at the links below: GOV.uk guidancehttps://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property HMRC Stamp Duty Land Tax manual -https://www.gov.uk/hmrc-internal-...