Guidance

Stamp Duty Land Tax: how to appeal against a penalty (SD7)

Use this guide for information on penalties if you send in your Land Transaction return late and how to appeal against those penalties.

From:
HM Revenue & Customs
Published
4 April 2014
Last updated
2 May 2019 — See all updates

Documents

Penalties for late Land Transaction return (SD7): guide

Ref: SD7

PDF, 89.4 KB, 11 pages

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Details

This guide tells you about penalties that you may get if you do not complete and send us your land transaction return on time. It also explains how to appeal against those penalties.

SDLT46: notice of appeal against a penalty
Use form SDLT46 if you wish to appeal against penalties charged for late submission of the Land Transaction return form SLDT1.

Updates to this page

Published 4 April 2014
Last updated 2 May 2019 + show all updates

  1. The guidance has been updated to reflect that the land transaction return 'filing date' is 14 days after the effective date of the transaction.

  2. First published.

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