Written Question·Treasury·UIN 117879

Stamp Duty Land Tax: Underpayments

Tabled: 4 March 2026
Answered: 12 March 2026

Question

James Wild

ConservativeNorth West Norfolk

To ask the Chancellor of the Exchequer, what the average length of time is for HMRC investigations into the potential underpayment of stamp duty land tax by individuals.

Answer

Dan Tomlinson
There will be many factors that impact the length of time a case is open, including complexity and whether the customer wishes to appeal HMRC’s decision and enters a dispute resolution process.