Failure to deliver return: flat-rate penaltyU.K.
3(1)A person who is required to deliver a land transaction return and fails to do so by the filing date is liable to a flat-rate penalty under this paragraph.U.K.
He may also be liable to a tax-related penalty under paragraph 4.
(2)The penalty is—
(a)£100 if the return is delivered within three months after the filing date, and
(b)£200 in any other case.