Problems with Stamp Duty Land Tax Penalty Notices

Issues have arisen with the new Penalty Notes guidance that is issued with both the SDLT12 and SDLT12a forms.

The current wording of the guidance indicates that a penalty can be appealed within 30 days of the receipt of the notice. This is incorrect. You can only appeal within 30 days of the original notice (SDLT12) and not any subsequent reminders (SDLT12a).

The Penalty Notes guidance sent with the SDLT12 and SDLT12a forms is being amended to reflect this.

An appeal can only be made within 30 days of receipt of the first penalty notice (SDLT12). Any appeals made within this timescale must be sent in writing to the SDLT Penalty Team at:

Birmingham Stamp Office
9th floor
City Centre House
30 Union Street
Birmingham
B2 4AR

Or

DX 15001 Birmingham 1

Please ensure that you include full details of the grounds of your appeal and dates of events that have occurred.