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HMRC internal manual

Stamp Duty Land Tax Manual

Overpayment relief: Exclusions: Case A mistake concerning a relief or election

Overpayment relief is not due where the amount paid, or due, is excessive because of a mistake

  • in any other formal claim or election
  • in making any other claim or election, or failing to do so, or
  • if a person has overpaid or been overcharged tax due to a mistake in any other claim whether.

HM Revenue & Customs (HMRC) may in limited circumstances accept a late claim or election, see Assessment Claims Manual (SACM) page SACM10035 @ ).