SDLTM52500 - Procedure: Relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: Conditions

If a person believes they have paid too much tax by reason of some mistake in a land transaction return, they can make a claim to HM Revenue & Customs for relief against any excessive charge.

Certain conditions must exist before a claim can be made. There must be

  • an excessive assessment
  • tax paid on the assessment
  • a mistake in a return
  • a link between the mistake and the excessive assessment

The term mistake covers

  • errors of commission, such as computational or arithmetical errors
  • errors arising from a misunderstanding of the law
  • erroneous statements of fact

There must be an assessment, which is alleged to be excessive. Assessment includes a self-assessment as part of a land transaction return.