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HMRC internal manual

Stamp Taxes on Shares Manual

Bearer instruments: bearer instrument duty - compliance: bearer instrument - imposition of a penalty for false statement

Anyone completing a Stamps B1.1 (HMRC website) form or who provides HM Revenue & Customs, Stamp Taxes with the necessary information by any other means, and who wilfully or negligently furnishes Stamp Taxes with false particulars, is liable under FA99/SCH15/PARA25 to a maximum penalty of £300, plus twice the amount by which the stamp duty properly due exceeds that actually paid.