Second Homes: Stamp Duty Land Tax
The question
To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
Answered by Dan Tomlinson
HMRC’s approach to charging and suspending penalties is set out in its compliance handbook at the links below:
Compliance Handbook “Charging Penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000
Compliance Handbook “Charging Penalties: suspending penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch405000
Verbatim has judged this answer against the question that was actually asked — answered, partly answered, or evaded. Sign in to see the verdict →