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)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email Please tell us what format you need. It will help us if you say what assistive technology you use.


HMRC 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.

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 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