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Where Taxpayers and Advisers Meet

Stamp Duty Exemption - LTR Penalty

Julia Barbs
Joined:Mon Jul 05, 2021 5:57 pm
Stamp Duty Exemption - LTR Penalty

Postby Julia Barbs » Mon Jul 05, 2021 6:02 pm


I have purchased my first house this year with completion date 4th June 2021.

I have received today a letter for HMRC (LTR) saying that I am due a £100 penalty. I purchased and completed during the Stamp Duty Holiday, what is this penalty now?

Any help would be much appreciated


Joined:Fri May 16, 2014 3:47 pm

Re: Stamp Duty Exemption - LTR Penalty

Postby AGoodman » Thu Jul 15, 2021 10:43 am

It should tell you but it's likely for the late submission of the SDLT return.

The need to file a return by the deadline (14 days from completion) still exists even where no tax is payable.

You should speak to whoever filed it for you.

Joined:Wed Aug 06, 2008 3:25 pm

Re: Stamp Duty Exemption - LTR Penalty

Postby maths » Mon Jul 19, 2021 9:18 pm

If HMRC don't receive the land transaction return within 14 days of the effective date (ie "completion date"), an automatic £100 penalty is charged. If the return is more than 3 months late penalty is £200. If the tax is paid late interest is chargeable.

Return to “Stamp Duty, Stamp Duty Land Tax, SDLT”