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.


Notice of appeal against a penalty (SDLT 46)

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HMRC should receive your SDLT1 Land Transaction return within 14 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’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.

Email HMRC to ask for this form in Welsh (Cymraeg).

SDLT: penalties for late Land Transaction return (SD7)
This guide tells you about penalties 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.

Updates to this page

Published 4 April 2014
Last updated 2 May 2019 + show all updates
  1. The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.

  2. First published.

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