Time limit for multiple dwellings relief claim

In March 2017 the taxpayer bought an office building. It completed a stamp duty land tax return on the basis that the property was non-residential and paid the tax. In May 2018 taxpayer’s adviser made a claim for overpayment relief saying the form was completed incorrectly because the company ‘did not know or could not reasonably have known’ that multiple dwellings relief (MDR) was available. The adviser asserted relief was due because there was planning permission for development of the property into residential units.

HMRC refused the claim on the ground it was out of time.

The First-tier Tribunal said it was ‘a fact’ that the taxpayer was out of time to claim for MDR. On the taxpayer’s argument that there was a lack of guidance about MDR the tribunal disagreed. It said HMRC’s manuals and other information on its website ‘all of which is in the...