SDLTM86220 - Compliance: Penalties

Legislation: Penalty for incorrect or uncorrected returns FA03/SCH10/PARA8: Responsibility

Where the return is incorrect a penalty for assisting or inducing under FA03/S96 might also arise. See SDLTM86360.

If spaces on a land transaction return are left blank, the offence might be either a failure to make the land transaction return or the submission of an incorrect land transaction return.