Reliefs: Group Tax Bulletin article: How to claim group relief in stamp duty land tax
In contrast to stamp duty, documents must not be submitted with a claim. The claim should be made on form SDLT1, or electronic equivalent, using code 12.
Following procedures for other returns within stamp duty land tax (SDLT) the Revenue certificate (form SDLT5) that enables title to be registered will be issued provided that the land transaction return is complete. Certificates will not be delayed simply because HM Revenue & Customs (HMRC) may wish to enquire into particular aspects of the land transaction return including a claim to group relief.
The relief is self-assessed and will be dealt with on a ‘process now/check later’ basis along with all other SDLT matters. Under SDLT HMRC does not require the preparation and submission of the letter of claim covered in paragraph 6.164 of the Stamp Taxes manual ( page 169).
This means that companies must judge the admissibility of the claim themselves. Under SDLT HMRC has the power to assess and collect under-declared tax and seek penalties in cases where errors in returns (including errors in group relief claims) are the result of negligence or fraud.