questionText: To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.
answerText: 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 Pena...
heading: Second Homes: Stamp Duty Land Tax