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HMRC internal manual

Stamp Duty Land Tax Manual

Overpayment relief: Claims

The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due.

Claims must be in writing and should be sent to HMRC Stamp Taxes. The address can be found here


A person cannot make an overpayment relief claim by including it in a land transaction return.

Overpayment relief claims must be made by the person who is due the relief except for overpayment relief claims arising from mistakes in partnership returns. ( see Self Assessment Claims Manual (SACM) page SACM12045 @ )

An overpayment relief claim must

  • state that the person is making a claim for overpayment relief under paragraph 34 Schedule 10 FA 2003
  • identify the land transaction in respect of which the tax was paid
  • state the grounds on which the person considers that the overpayment or excessive assessment has occurred
  • state whether the person has previously made an appeal in connection with the payment or the assessment
  • include a declaration signed by the claimant stating that the particulars given in the claim are correct and complete to the best of their knowledge and belief.