Taxing Times: HMRC set to fine firms £3,000 for "assisting in preparation of incorrect SDLT returns"

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Her Majesty’s Revenue & Customs (“HMRC”) has announced that it intends to start imposing the maximum penalty of £3,000 in respect of online and paper SDLT returns under section 96 of the Finance Act 2003, due to worryingly high numbers of errors on submitted SDLT returns.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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