The closing cost is what I meant by associated cost. As we all know there is no free lunch the price of the property had this loaded.
There are two issues here
1) Hacienda not accepting a purchase price lower than their percieved price. I understand one can get to the Hacienda & get an idea of what they feel is the price. Do not expect to get anything in writing & be prepared, the Hacienda will deny that you ever consulted them before buying & you were given an X as a price.
2) Where the rateable value upward revision has not been reflected in the amount of taxes that should have been paid against the amount of tax that had been paid.