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HMRC internal manual

Stamp Taxes on Shares Manual

From
HM Revenue & Customs
Updated
, see all updates

Stamp duty and SDRT administration: SDRT administration: penalties if you miss an SDRT deadline

If you notify HMRC and pay the SDRT after the deadline, HMRC will charge additional penalties. The amount may increase based on the length of delay. (see website for more details @ )