questionText: 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.
answerText: HMRC’s guidance on purchases of additional dwellings is set out at the links below: GOV.uk guidancehttps://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-...
heading: Stamp Duty Land Tax: Second Homes