Form

Stamp Duty Land Tax: notice of appeal against a penalty (SDLT46)

Use form SDLT46 if you wish to appeal against penalties charged for late submission of the Land Transaction return form SDLT1.

Documents

Notice of appeal against a penalty (SDLT 46)

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Details

HM Revenue and Customs should receive your SDLT1 Land Transaction return within 30 days of the effective date of transaction. The effective date is normally the same as the completion date of transaction.

Use form SDLT46 to appeal against a penalty you think isn’t payable or if you think you’ve a reasonable excuse for not sending the return in on time. This must be done within 30 days of the issue of the original penalty notice.

SDLT: penalties for late Land Transaction return (SD7)
This guide tells you about penalties you may get if you don’t complete and send us your Land Transaction return on time. It also explains how to appeal against those penalties.

Published 4 April 2014