SDLTM85905 - Compliance: Penalties and Interest
Penalties
»Ê¹ÚÌåÓýappre are fixed, tax geared and daily penalties for failure to notify and sending in land transaction returns late, see SDLTM50100
»Ê¹ÚÌåÓýappre are also penalties for incorrect returns. See http://intranet.prod.dop.corp.hmrc.gov.uk/manual/compliance-handbook/ch80000 (external users can find the guidance at ).