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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Overpayment relief: Exclusions: Case C other relief out of time

SDLTM54140 explains that if there is another formal means of correcting a tax liability, the person must use this instead of claiming overpayment relief.

If a person knew, or ought reasonably to have known, that they had some other means of correcting an overpayment or over-assessment, they cannot claim overpayment relief if they failed to use those other means within the relevant time limit.

You must judge on a case by case basis whether a person ought reasonably to have known that they

  • had made a mistake, and
  • could obtain a repayment or correct an excessive assessment.

You should not necessarily refuse overpayment relief merely because the person could have realised that they should do something about the matter sooner. You should consider whether, taking into account their ability and circumstances, the person

  • took reasonable care to ensure they paid the right amount of tax, and
  • had any reason to suppose that they might have overpaid.

Persons are not required to take advice on every aspect of their tax affairs, nor can we expect them to avoid every possible mistake. However, they should take care with their tax affairs, try to be sure of the facts and seek HMRC or independent professional advice if they have any significant uncertainty.

If a person realises that they have overpaid or that an assessment is excessive but they are uncertain what they might do about the mistake, we would normally expect them to seek advice.

We do expect a person to take note of any advice or guidance that we or their advisors have given them.