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.