SDLT Overpayments - Risks, Reliefs & Recovery

Introduction

Stamp Duty Land Tax (SDLT) overpayments remain an under-explored area for many advisers - yet the financial and professional implications can be significant.

This webinar examines the legal and procedural avenues available for addressing SDLT overpayments. Consideration will be given to how claims arise, the statutory framework governing relief, and how recent judicial interpretations are shaping HMRC’s response.

Ideal for tax advisers, property lawyers, and compliance professionals involved in SDLT advisory or transactional work, this practical webinar explores the opportunities for recovery and the common challenges practitioners face.

Watch now to deepen your understanding of this complex area and strengthen your approach to risk management and client service.

What You Will Learn

This webinar will cover the following:

• A brief introduction to SDLT overpayments - the common causes of overpayments in the SDLT context and how they typically arise in practice
• Legal framework for relief - the statutory basis for repayment claims, including relevant time limits and procedural considerations
• Detailed examination of Paragraph 34, Schedule 10, Finance Act 2003 - analysis of the key legislative provision governing overpayment relief, including eligibility criteria and interpretation
• Application in practice - key judicial decisions illustrating how overpayment claims have been treated by the courts and HMRC
• Risks, challenges, and best practices - practical guidance on managing claims, avoiding common pitfalls, and advising clients effectively

This pre-recorded webinar will be available to view from Friday 14th November 2025

Alternatively, you can gain access to this webinar and 1,900+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.