SDLTM50800 | Procedure: Interest on repayment of tax overpaid FA03/S89

From HM Revenue & Customs · Stamp Duty Land Tax Manual

There are provisions for HM Revenue & Customs to pay interest on repayments of overpaid tax. Further details can be found at SDLTM85900.

See also SDLTM85930 for more information on tax underpaid after the filing date.