6
(1)
The purchaser may amend a land transaction return given by him by notice to the Inland Revenue.
(2)
The notice must be in such form, and contain such information, as the Inland Revenue may require.
(2A)
If the effect of the amendment would be to entitle the purchaser to a repayment of tax, the notice must be accompanied by—
(a)
the contract for the land transaction; and
(b)
the instrument (if any) by which that transaction was effected.
(3)
Except as otherwise provided, an amendment may not be made more than twelve months after the filing date.
Cases considering Schedule 10, paragraph 6 7
[2025] EWCA Civ 1588 · 10 December 2025
The provision permits amendment of the SDLT return within 12 months of filing. It supported the conclusion that the purposive interpretation did not create unacceptable uncertainty. (see para [54])
[2022] EWCA Civ 1447 · 3 November 2022Interprets
Paragraph 6(3) imposes a 12-month limit after the filing date for amending a land transaction return, unless Parliament has otherwise provided. The court held that section 44(9) contains no such exception (see paras [1]; [48]–[59]).
[2026] UKUT 282 (TCC) · 27 July 2026
Identifies the route for amending a land transaction return; paragraph 6(3) sets the time limit. That route applies to a section 44(9) claim but does not displace the separate paragraph 34 remedy. (see paras [11]-[12], [83])
Confirms the strict time limit for amending a return applies to a section 44(9) repayment claim. The expired amendment period does not itself prevent a separate paragraph 34 claim. (see paras [31]-[34], [72], [83])
What each judgment says about Schedule 10, paragraph 6 is in the case-law panel in the full Act.