A number of other penalties relating to stamp duty are scattered around the legislation and are listed below.

Statutory reference

Nature of default

Amount of penalty

SDMA 1891, s. 13

Fraudulent acts in connection with stamps

On summary conviction: maximum six months’ imprisonment or the statutory maximum or both

On conviction on indictment, maximum ten years’ imprisonment or a fine or both

SDMA 1891, s. 21

Fraud in relation to stamp duty in general

Maximum £3,000

SA 1891, s. 5

Failure to set out fully and truly facts and circumstances relating to an instrument, with intention to defraud

Maximum £3,000

SA 1891, s. 9

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