SCHEDULES
SCHEDULE 10Stamp duty land tax: returns, enquiries, assessments and appeals
Part 1Land transaction returns
Failure to deliver return: flat-rate penalty
3
1
A person who is required to deliver a land transaction return and fails to do so by the filing date is liable to a flat-rate penalty under this paragraph.
He may also be liable to a tax-related penalty under paragraph 4.
2
The penalty is—
a
£100 if the return is delivered within three months after the filing date, and
b
£200 in any other case.