The SDLT legislation contains a number of reliefs. The legislation expressly provides that some (but not all) reliefs need to be claimed. However, without a claim, a relief will not be given and so in practice reliefs must be claimed. Claims will generally be made on the land-transaction return. However, there is also provision for certain stand-alone claims. These relate to claims for repayment of overpaid tax (see ¶100-365).

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