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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Interest on repayment of tax overpaid FA03/S89

There are provisions for HM Revenue & Customs to pay interest on repayments of overpaid tax. Further details can be found at SDLTM85900.

See also SDLTM85930 for more information on tax underpaid from thirty days after the relevant date of the transaction.