Issues have arisen with the new Penalty Notes guidance which issued with both the SDLT12 and SDLT12a forms. The current wording of the guidance incorrectly indicates that a penalty can be appealed within 30 days of the receipt of the notice.

The penalty can only be appealed within 30 days of the original notice (SDLT12) and not any subsequent reminders (SDLT12a). The Penalty Notes guidance sent with the SDLT12 and SDLT12a forms is being amended to reflect this.

An appeal can only be made within 30 days of receipt of the first penalty notice (SDLT12). Any appeals made within this timescale must be sent in writing to the SDLT

Penalty Team at:

Birmingham Stamp Office

9th floor

City Centre House

30 Union Street

Birmingham

B2 4AR

Or

DX 15001 Birmingham 1