»Ê¹ÚÌåÓýapp

Stamp Act 1891/S12A(2) provides for a £300 penalty (see STSM154040 - STSM154050) for a failure to stamp an instrument following adjudication (see STSM022010+). »Ê¹ÚÌåÓýapp penalty applies where HMRC has issued a formal notice of decision following a request for adjudication but the instrument is not stamped within 30 days of the notice (or such longer time as HMRC may allow). »Ê¹ÚÌåÓýapp person who requested the adjudication is liable to a penalty of not more than £300 unless there is a reasonable excuse for the failure.

In cases where an instrument has been lodged for adjudication and HMRC has issued an informal statement (but not a formal notice of decision) of the stamp duty due but the customer decides to withdraw the document unstamped, HMRC will not apply the penalty on failure to stamp following adjudication.