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When to apply for a refund of Stamp Duty Land Tax (SDLT)

You can apply for a refund of the higher rates of SDLT for additional properties if you鈥檝e sold what was previously your main home. You have to be either the:听

• main buyer of the property charged at the higher rate of SDLT听
• agent acting for the main buyer听

You must have sold your previous main home within 3 years of buying the new property, unless exceptional circumstances apply.

Properties sold on or after 29 October 2018

If you sold your previous main home on or after 29 October 2018, HMRC must receive your request for a refund by whichever date is the later of:

• 12 months after the date of sale
• 12 months after the filing date of the SDLT return for your new main home

Properties sold on or before 28 October 2018

If you sold your previous main home on or before 28 October 2018, HMRC must receive your request for a refund by whichever date is the later of:

• 3 months after the date of sale
• 12 months after the filing date of the SDLT return for your new main home

It took longer than 3 years to sell your previous home

You can still apply for a refund if:

• you bought your new home on or after 1 January 2017
• exceptional circumstances stopped you from selling your previous home
• you have now sold your previous home

The types of circumstances that may qualify as exceptional usually affect large groups of people and not only the buyer or seller in an individual transaction. These include, but are not limited to:

• being stopped from selling the property because of government imposed restrictions
• an action taken by a public authority stopping the sale

Events which normally occur when buying and selling property are not treated as exceptional circumstances. These events include, but are not limited to:

• not being able to find a buyer at the price you want
• delays in agreeing terms with the buyer
• the breakdown in a chain of transactions

To be eligible for the refund, you must sell your previous home without further delay once the reason for the original delay has ended.

Once this has happened, you can write to HMRC to ask for a refund. You must include:

• an explanation of why you were prevented from selling your previous main home within 3 years
• the information listed in the 鈥楤efore you start鈥� section of this guide

You should send the information to:

Read about exceptional circumstances in the SDLT manual for more information before you apply.

Before you start

To apply for a refund, you will need:

• your details听
• the main buyer鈥檚 details, if not your own听
• details of the property that attracted the higher rates of SDLT, including the effective date of purchase and the SDLT unique transaction reference number听
• details of the previous main home you鈥檝e sold, including the effective date of sale, the address of the property and the name of the buyer听
• the amount of tax paid on the property that attracted the higher rates of SDLT听
• the amount of tax you鈥檙e asking to be repaid听
• the bank account and sort code details of the person who should receive the payment听

If your refund is going to an agent rather than the purchaser, you鈥檒l need to attach a covering letter and signed purchaser authority. This should be in JPEG or PDF format, and a maximum of 5MB in size.听

If you鈥檙e an agent acting on behalf of the main buyer, you鈥檒l also need a signed letter of consent from them.听

Apply for a refund

Make sure your browser is up to date before you start to fill in the form. You cannot save a partly completed form so have all your information together before you start to fill it in.听

Apply online

To use the online form, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you use the service.

Email HMRC to ask for this form in Welsh (Cymraeg).

If you cannot use the online service

1. Get all of your information together before you start. You will fill this form in online and you cannot save your progress.

2. Fill in .

3. Print and post it to HMRC, using the postal address shown on the form.