HMRC sdlt claim time limit?

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This topic contains 6 replies, has 2 voices, and was last updated by HMRC sdlt claim time limit? by Patrick Cannon 1 Justin 13th August 2019 at 1:53 pm.

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  • #4554 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 2
    John

    Hi we have received an HMRC bill for sdlt from a house purchase in 2011 today. This was a CDP Corporate scheme using an intermediate company. Can they claim payment after 6 years? Thanks John

    #4569 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 3
    Patrick Cannon
    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.

    #4571 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 2
    John

    Thanks Patrick. They issued a compliance check notice in Oct 12 but we have received no notice of enquiry. Oct 12 was out last correspondence from them on the matter until this weekend. They are quoting the June 18 case of Project Blue partially as the basis for their claim. They do not appear to be seeking two payments though as it was a joint purchase they have written to both of us so I have requested that they clarify. Thanks

    #4573 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 3
    Patrick Cannon
    Keymaster

    Sadly for you a compliance check notice counts as a notice of enquiry so it sounds like HMRC are still in time to claim even though it seems quite wrong for them to have waited six years.

    #4576 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 2
    John

    Thanks Patrick. As they inform d us of the enquiry in Oct 12 they would be outside their 6 year window unless I have missed something?

    #4578 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 3
    Patrick Cannon
    Keymaster

    John, once HMRC have given you notice of a compliance check within the 9 month and 30 day period from your purchase they are allowed to take more than 6 years to complete the enquiry even if they go quiet in the meantime.

    #4733 Reply
    HMRC sdlt claim time limit? by Patrick Cannon 8
    Justin

    There is a potential argument that HMRC’s original enquiry is invalid as it was made into a voluntary return and that any subsequent “protective” discovery assessment by HMRC (assuming it was otherwise in time) would be either stale or otherwise defective per para 30 et seq of this case: http://financeandtax.decisions.tribunals.gov.uk/judgmentfiles/j11266/TC07306.pdf

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