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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
, see all updates

Compliance: Introduction: Interest and penalties


Interest runs from the date the tax should have been paid. See SDLTM85930.


There are fixed, tax geared and daily penalties for failure to notify and sending in land transaction returns late. There are also penalties for incorrect returns. See CH80000 Compliance Handbook (external users can find the guidance at ).