STSM141040 - Stamp Duty and SDRT Administration: Stamp Duty Administration: calculating the duty payable

The Stamp Duty chargeable on an instrument of transfer must be carefully considered and must always be calculated in line with the relevant legislation.

If a customer objects to HMRC’s calculation and requires a more formal opinion, adjudication (see STSM012020) must be requested. Any person may request HMRC formally adjudicate an instrument in respect of the amount of Stamp Duty (section 12 Stamp Act 1891).

A person who is dissatisfied with the result of a formal adjudication may appeal the decision (section 13 SA1891), but only after the duty and any interest and/or penalty has been paid.

Any appeal must be made to the High Court (section 13B SA1891) unless it relates only to a penalty for late stamping in which case it is to the First-tier Tribunal (section 13A SA1891).