SDLTM84280 - Compliance: Assessments and Revenue determinations

Relief in case of excessive assessment

You may find these reliefs referred to as error or mistake relief

Relief in case of double assessment FA03/SCH10/PARA33

If a purchaser is assessed twice in error in respect of the same transaction, they can claim a refund under this paragraph.

The claim has to be made in writing and the decision then has to be made whether the claim can be accepted. If it is, then the assessment should be duly amended and relief given by either discharging or repaying the tax to resolve the double assessment. In practice, this is unlikely to happen as the tax will usually only be collected as a result of the submission of a land transaction return.

The purchaser can appeal against any decision made.