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12 June 2009
Incorrect information issued
The new penalty notes guidance that is issued with SDLT12 and SDLT12a forms states that a penalty can be appealed within 30 days of the receipt of the notice.
This is incorrect.
Taxpayers can only appeal within 30 days of the original notice (SDLT12), and not any subsequent reminders (SDLT12a).
HMRC have now amended the guidance accordingly.
