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HMRC internal manual

Stamp Taxes on Shares Manual

HM Revenue & Customs
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Compliance: Stamp Duty penalties: documents dated in pencil

The date of execution of an instrument must be entered in ink or typescript.

HMRC will not assess the duty and penalty upon a document until this has been done. Where the date has been entered in pencil HMRC will return the document and ask that it be inked in.