Stamp Duty Land Tax – error or mistake claims
HMRC are seeking feedback on draft legislation that makes changes to the error and mistake rules for Stamp Duty Land Tax (SDLT) with effect from 1 April 2010.
The main aim of the draft legislation is to bring the SDLT rules in line with those for other taxes. The most significant change being the introduction of a four year time limit for making error or mistake claims in respect of SDLT.
The draft legislation follows an announcement to this effect in the recent Pre-Budget Report.
Any businesses that wish to respond to the consultation should do so by 3 March 2010
Responses can be sent to HMRC by any of the following methods:
- By e-mail to Nick.Mosley@hmrc.gsi.gov.uk
- By post to: Nick Mosley
HM Revenue & Customs
Liverpool. L74 4AA
- By fax to 0151 703 8452