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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Formal requirements as to assessments, penalty determinations etc FA03/S83

FA03/S83 provides that errors made by HM Revenue & Customs do not invalidate assessments or determinations or documents if they are substantially in conformity with the legislation and its intended effect is reasonably ascertainable.


This subsection provides that assessments, determinations, notices or other documents relating to HM Revenue & Customs functions under Stamp Duty Land Tax (SDLT) must be in the form prescribed, supplied or approved by the Board of HM Revenue & Customs and any document in such form is valid and effective.

The Board have delegated this responsibility to the Business Director of Stamps.

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This subsection provides that an assessment, determination or other document purporting to be made is effective even if it is not in the correct form or contains an error, omission or defect as long as it is substantially in conformity with the SDLT legislation and the intended effect is reasonably ascertainable.

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The validity of an assessment or determination is not affected by any mistake in it as to the name of the person liable or the amount of the tax charged or by reason of any difference between the notice of assessment or determination and the assessment itself.