How to amend a Land Transaction Tax (LTT) return to correct a mistake.
Contents
How to amend a return
Use our online form to notify us if you’ve:
- made a mistake on a return
- sent a return in error
- sent a duplicate return
When you can amend a return
You can use this form to amend an LTT return up to 12 months from the filing date.
If you find an error in a return more than 12 months after the filing date, contact us straight away.
Underpaid tax
You must pay LTT owed to us immediately.
It’s possible that you may incur interest and penalties on unpaid tax due.
Received a penalty
You’ll need to request a review of your penalty notice using a separate form.
Claim a refund
If you think you’ve overpaid tax you can apply for a refund online.
Multiple dwellings relief (MDR)
You should claim MDR when you submit your LTT return. If you did not claim it and later realise you should have, you can amend your return and claim a refund of extra tax paid.
How we use your information
See our privacy policy for how we use the information you provide.
Support
If you need help or need the form in a different format, contact us.