Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what is the average amount of time for HMRC to consider whether to levy a penalty charge against an individual taxpayer for incorrect payment of residential stamp duty.

Where HMRC identifies an inaccuracy during a compliance check into a Stamp Duty Land Tax (SDLT) return or claim, it is standard practice to also consider whether a penalty is due.

In the vast majority of cases any penalty will be issued at the conclusion of the compliance check, at the same time as when the tax position is decided.

The length of a compliance check depends on multiple factors such as the technical complexity of the issue and whether a customer appeals a decision. HMRC does not record separately the amount of time within compliance checks spent considering whether penalties are due.