CH154530 - Penalties for failure to pay on time: rules for specific taxes: Stamp Duty Reserve Tax (SDRT): failure to pay all or part of amounts due - initial penalty
A person incurs an initial penalty when they do not pay the SDRT 30 days after the accountable date for payment. »Ê¹ÚÌåÓýapp 31st day after the accountable date for payment is known as the penalty date.
»Ê¹ÚÌåÓýapp amount of the initial penalty is 5% of the amount unpaid at the penalty date.
FA09/SCH56/PARA3