Stamp duty payable on a short hold tenancy agreement made in 2012

Roy Redrup made this Rhyddid Gwybodaeth request to Cyllid a Thollau Ei Mawrhydi

This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.

Gwrthodwyd y cais gan Cyllid a Thollau Ei Mawrhydi.

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.

Yours faithfully,
Roy Agent for Landlord

Cyllid a Thollau Ei Mawrhydi

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dangos adrannau a ddyfynnir

Gadawodd Darryl J Lee (Mr.) anodiad ()

In case any reader requires...

Stamp Duty (SDLT) was changed back in 2004 so that tenancy agreements no-longer needed to be stamped.

Stamp Duty is payable by the tenant. (At 1% of the rent charged after 125,000 (£) since the beginning of the tenancy has been charged.) [Example, at a rent of 10,000 per year, it would take 12 and a half years before any Duty becomes payable] Stamp Duty is payable to HMRC.