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Interest

Interest runs from the date the tax should have been paid. See SDLTM85930.

Penalties

»Ê¹ÚÌåÓýappre are fixed, tax geared and daily penalties for failure to notify and sending in land transaction returns late. »Ê¹ÚÌåÓýappre are also penalties for incorrect returns. See /hmrc-internal-manuals/compliance-handbook/ch80000 (external users can find the guidance at ).