Jurisdiction(s):
United Kingdom

SDLT overpayment relief backstop: UK FTT in Candy v HMRC permits para 34 claims beyond s44’s 12-month amendment window

Published on: 17 June 2025

Published by a LexisNexis Private Client expert

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Article summary

Candy v Revenue and Customs Commissioners [2025] UKFTT 416 (TC) What are the practical implications of this case?

The clearest consequence of the ruling concerns taxpayers seeking to recover overpaid SDLT who have missed the 12‑month amendment period in section 44. In defined circumstances, it opens a route to reclaim genuine overpayments within a four‑year window. That does not mean paragraph [34] displaces the requirement in section 44; the FTT confirmed as much. HMRC may still contest such claims, subject to the particular facts. The effect of the decision reaches beyond SDLT to overpayment relief in general. The tribunal’s attention to the full suite of materials around the legislation, in order to reach its view, emphasises the breadth of interpretation available for the overpayment provisions and their purpose. Crucially, the judgment should not be treated as a shortcut to ignoring the guidance in section 44, on the assumption there will always be...

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