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HMRC internal manual

Stamp Duty Land Tax Manual

Procedure: Relief in case of a double assessment FA03/SCH10/PARA33

This is extremely unlikely to occur since in almost all cases tax will only be collected as a result of the submission of a land transaction return.

If a person believes they have been assessed more than once in respect of the same transaction they can claim relief in writing to HM Revenue & Customs against the double charge under FA03/SCH11A.

HM Revenue & Customs then has to decide whether to accept the claim and if they do not the person assessed can appeal to a Tax Tribunal