Form SDLT9 is issued where the system has calculated an
overpayment of more than £10.
Form SDLT15 is issued where tax may have been overpaid due
to the availability of a relief, i.e. because relief has been
claimed on the return but the purchaser has made a payment.
The following instructions apply to the issue of both forms.
The form will be issued centrally.
Where the overpayment is in excess of £150,000 form
SDLT9 or SDLT15 will not be issued until the information has been
reviewed and the purchaser has been offered the opportunity to
receive the repayment via CHAPS.
The purpose of forms SDLT9 and SDLT15 is to check with the
purchaser whether the information captured is correct and confirm
that too much tax has been paid.
Responses to forms SDLT9 should be sent to
Customer Service Office
Birmingham Stamp Office
9th Floor City Centre House
30 Union Street
Birmingham
B2 4AR
DX: 15001 Birmingham 1
If the purchaser confirms an overpayment has been made the
finance team accesses the computer record and will locally print a
form SDLT38.
This is checked by the office manager and if correct is
signed and sent to the Accounts Office.
The signed form SDLT38 is their authorisation to issue the
refund together with any interest due.
A form SDLT10 is then issued to the purchaser and agent, if
applicable, confirming the amount of the repayment.
If the purchaser does not agree that an overpayment has been
made they should give their reasons why the original tax paid is in
fact correct.
As the details on the record will need to be amended and the
tax liability is affected, the reasons given must be in writing and
signed by the purchaser.
Once the finance team has made the amendments to the
transaction record the computer will re-calculate the tax
liability.
If a response to the SDLT9 or SDLT15 is not received after
10 working days a reminder form SDLT9A or SDLT15A is printed
locally and issued by the compliance caseworker.
The form SDLT9A or SDLT15A states that the refund will not
be made until a response is received.
