Where a different view is taken of the law or matters of value (or of other relevant factors) from that adopted at the time of filing, this has to be actioned:

by amendment of the land-transaction return on the official form within (generally) a year of the filing date (Sch. 10, para. 6), or

by stand-alone claim on the official form (Sch. 11A, para. 2). This appears to include relevant claims for repayment or discharge of tax under Sch. 10, para. 34.

A claim under Sch. 11A may be amended within 12 months of the date of claim, but no such amendment is permitted while an enquiry is in progress (Sch. 11A, para. 4).

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