Home › Forums › Patrick Cannon › HMRC sdlt claim time limit? › Reply To: HMRC sdlt claim time limit?
22nd July 2019 at 10:04 am
#4569
Keymaster
John, HMRC can claim after 6 years as long as they originally sent you a notice of enquiry within 9 months and 30 days of the date of your purchase or there was either no SDLT return or some form of “deliberate” ie blameworthy conduct concerning how the SDLT return was filed. If this is the type of CPD scheme where HMRC are claiming double SDLT I would suggest that you resist as HMRC are wrong to do so.