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HMRC internal manual

Stamp Duty Land Tax Manual

Overpayment relief: Discovery assessments

If the grounds for an overpayment relief claim also give us grounds for believing that the person has paid less tax than was due in respect of another land transaction, we may be able to make a discovery assessment to recover that amount.

If we make a discovery assessment, determination or amendment as a result of the overpayment relief claim, some of the normal rules that restrict our ability to make a discovery assessment do not apply in that we do not have to show that the conditions of paragraph 30 are met if the person has made a return.

The assessment, determination or amendment will be in time if it is made before the overpayment relief claim is finally determined. This is when the overpayment relief claim, or the amount to which it relates, can no longer be varied, including on appeal.