Stamp duty penalties do not fall within the FA 2007, Sch. 24 (penalties for errors), FA 2008, Sch. 41 (failure to notify) or FA 2009, Sch. 56 (late payments) regimes.

Under SA 1891, s. 15B, a penalty is payable on the stamping of an instrument that is chargeable with ad valorem duty and has not been duly stamped within 30 days of:

its execution if it is executed in the United Kingdom or relates to land in the United Kingdom;

its first being received in the United Kingdom if it was not executed there and does not relate to land in the United Kingdom.

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