Business tax – 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.



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 is not payable or if you think you have 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.

Realted guidance

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