Form

Stamp Duty Land Tax: apply for a repayment of the higher rates for additional properties

Use this form to apply for a repayment of the higher rates of Stamp Duty Land Tax (SDLT) for additional properties if you sell what was previously your main home.

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Detail

You can apply for a repayment of the higher rates of SDLT for additional properties because you’ve sold what was previously your main home if you’re:

  • the main buyer of the property which attracted the higher SDLT rates
  • the agent acting for them

You must have sold your previous main residence within 3 years of paying the higher SDLT rates to qualify for a refund.

HM Revenue and Customs must have your request within 3 months of the sale of your previous main residence or within 12 months of the filing date of the return, whichever’s later.

To apply, fill in the form on-screen, print it off and post it to:

HM Revenue and Customs - Birmingham Stamp Office
9th Floor, City Centre House
30 Union Street
Birmingham
B2 4AR
United Kingdom

If you’re using the DX service send to:

HM Revenue and Customs – Birmingham Stamp Office
DX 15001
Birmingham 1
United Kingdom

Before you start

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You can’t save a partly completed form so have all your information together before you start to fill it in.

Information you’ll need

To fill in this form you’ll need:

  • your details
  • the main buyer’s details if they’re different to your own
  • details of the property that attracted the higher rates of SDLT, including the effective date of purchase and the SDLT Unique Transaction Reference Number
  • details of the previous main residence you’ve sold, including the effective date of sale, the address of the property and the name of the buyer
  • the amount of tax paid on the property that attracted the higher rates of SDLT
  • the amount of tax you’re asking for a repayment of

If you’re an agent asking on behalf of the main buyer you’ll also need a signed letter of consent from them.