Written question asked by Kevin Hollinrake (Conservative) on Monday, 18 May 2026, in the House of Commons. It was due for an answer on Wednesday, 20 May 2026. It was answered by Dan Tomlinson (Labour) on Wednesday, 27 May 2026 on behalf of the Treasury.
Second Homes: Stamp Duty Land Tax
- Question
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To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
- Answer
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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 Penalties: suspending penalties”
https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch405000
Secondary information
- Type
- Written question
- Reference
- 2115
- Session
- 2026-27
- Subjects
- Second homes Stamp duty land tax
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2026-05-27 15:27:14 +0100
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2026-27/2115
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- http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/writtenparliamentaryquestion/commons/2026-27/2115
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- https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/writtenparliamentaryquestion/commons/2026-27/2115