CH481250 - Managing serious defaulters (MSD) for specific customer groups: CTISA (Corporation Tax, International, Stamps and Anti-Avoidance)
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The guidance in the Managing Serious Defaulters (MSD) overview (CH480100) should be followed whenever a deliberate penalty for an inaccuracy or failure to notify is charged on a person for Stamp Duty Land Tax (SDLT) or Stamp Duty Reserve Tax (SDRT) after 1 October 2012.
CTISA Stamps will remain responsible for checking the accuracy of SDLT and SDRT returns and timely receipt of returns and payments.