Stamp Duty Land Tax Penalty Notices
An error has been spotted on the penalty notes guidance which is sent to taxpayers who receive Stamp Duty Land Tax penalty notices. The notices are issued on forms known as SDLT12 and SDLT12a. The guidance indicates that a penalty can be appealed within 30 days of the receipt of the notice.
This guidance is correct for the SDLT12 form which is the original penalty notice. However, the 30 days time limit does not appeal to the form SDLT12a which is a reminder notice.
HMRC are currently amending the guidance sent with the forms to make the clear. Valid appeals must be made in writing within 30 days of the receipt of the SDLT12 form.