Dear HM Revenue and Customs,
A short hold tenancy agreement was entered into in 2012 for one year at a rental of £1,250 per month. The agreement was not stamped. Should it have been stamped?. What is the amount of duty and penalty payable to have the tenancy agreement stamped now?. Where has it to be presented for stamping and payment of stamp duty and penalty,
The tenancy agreement will shortly be required to be presented in County Court proceedings.
Roy Agent for Landlord
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