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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Overpayment Relief: commencement and time limits

From 1 April 2011 a person may claim overpayment relief to recover overpaid Stamp Duty Land Tax (SDLT) or to reduce an excessive assessment.

The time limit for a claim to relief is four years after the effective date of the transaction.