Second Homes: Stamp Duty Land Tax

Summary

To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.

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Timeline

1. 18 May 2026

   Written question

   To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.

   Source: Commons

2. 27 May 2026

   Answer

   HMRC’s approach to charging and suspending penalties is set out in its compliance handbook at the links below: Compliance Handbook “Charging Penalties”https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000 Compliance Handbook “Charging Pena...

   Source: Written answer

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• · Treasury · Answering body

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