SDLTM52510 - Procedure: Relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: If the self-assessment may still be amended

The self-assessment may still be amended in the following circumstances

• amendment of a land transaction return by the purchaser under FA03/SCH10/PARA6
• where a notice of enquiry has been given under FA03/SCH10/PARA12 and no closure notice has been issued under FA03/SCH10/PARA23
• where the time limit for appealing against a closure notice has not expired

a claim under FA03/SCH10/34 is not appropriate.

The time limit for a claim to relief is 4 years after the effective date of the transaction.