Late multiple dwellings relief claim

The taxpayer did not claim multiple dwellings relief in its stamp duty land tax return. After an HMRC enquiry the taxpayer submitted a late claim for multiple dwellings relief. HMRC refused the claim on the basis it was out of time – claims must be filed within 12 months - and issued a closure notice which it later withdrew.

The taxpayer said HMRC should have concluded from the return that the relief was available and advised it before the 12-month period expired. According to the taxpayer HMRC had a duty to advise it had overpaid stamp duty land tax.

The issue before the First-tier Tribunal was whether it had jurisdiction to hear an appeal against HMRC’s refusal to accept a late claim for multiple dwellings relief. Clearly the claim was out of time and it could not be treated as a claim for overpaid tax. Further even if such...