Question to the HM Treasury:

To ask the Chancellor of the Exchequer, in what circumstances does HMRC suspend a penalty for carelessly paying second homes stamp duty.

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