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Written question asked by Kevin Hollinrake (Conservative) on Tuesday, 23 June 2026, in the House of Commons. It was due for an answer on Thursday, 25 June 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 1 July 2026 on behalf of the Treasury.

Stamp Duty Land Tax: Second Homes

Question

To ask the Chancellor of the Exchequer, what guidance HMRC has issued on second homes stamp duty tax (a) avoidance and (b) evasion, and the level of the penalties that should be applied.

Answer

HMRC’s guidance on purchases of additional dwellings is set out at the links below:

GOV.uk guidance

https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property

HMRC Stamp Duty Land Tax manual -

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09735

SDLT penalties for inaccurate returns are charged under Schedule 24 Finance Act 2007. HMRC’s approach to compliance (including Schedule 24 penalties) is set out in its Compliance Handbook. The Compliance Handbook pages on penalties can be found at the links below:

Compliance Handbook “Charging Penalties”

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch400000

Compliance Handbook “Charging Penalties: establishing penalty behaviour”

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch402050

Secondary information

Type
Written question
Reference
12174
Session
2026-27
Subjects
Fines Revenue and Customs Tax avoidance Second homes Tax evasion Stamp duty land tax
Contains statistics
Yes
Link
View this Written question on www.parliament.uk