STSM142135 - Stamp duty and SDRT administration: SDRT administration: penalties if you miss an SDRT deadline

Penalties are charged for late Stamp Duty Reserve Tax (SDRT) notifications (Schedule 55 FA2009, for notifications due on or after 1 September 2014), and for late payment (Schedule 56 FA2009, from 1 January 2015).

Information on SDRT late notification and payment penalties is available:

• on gov.uk
• and in the Compliance Handbook for:
  • late notification and
  • late payment penalties