SDLTM84270 - Compliance: Assessments and Revenue determinations

Assessment to recover excessive repayment of tax

If an amount of tax has been repaid to any person which ought not to have been repaid to them, that amount may be assessed and recovered as if it were unpaid tax.

Where the repayment was made with interest the amount assessed and recovered may include the amount of interest that ought not to have been paid under FA03/SCH10/PARA29.