Form

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

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

Documents

Apply online (sign in using Government Gateway)

Apply for a repayment of the higher rates for additional properties - postal form

Details

You can apply for a repayment of the higher rates of Stamp Duty Land Tax (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 buying the new property to qualify for a refund.

If you sold your previous main residence on 28 October 2018 or earlier, HMRC must have your request within 3 months of the sale of that previous main residence, or within 12 months of the filing date of the return relating to the new residence, whichever is later.

If you sold your previous main residence on 29 October 2018 or later, HMRC must have your request within 12 months of the sale of that previous main residence, or within 12 months of the filing date of the return relating to the new residence, whichever is later.

To apply for a repayment you can:

  • use the online form
  • fill in the form on-screen, print it off and post it to HMRC

To use the online service, 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.

Send the completed postal form to:

HM Revenue and Customs
BT - Stamp Duty Land Tax
BX9 1HD
United Kingdom

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

Before you start

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You cannot 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 your repayment is going to an agent rather than the purchaser, you’ll 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.

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

Published 1 April 2016
Last updated 29 October 2018 + show all updates
  1. Guidance updated following an extension to the time limits for making a repayment claim as announced at Budget 2018.
  2. An online service is now available.
  3. Updated the new return address and deleted the DX address
  4. An online forms service is now available.
  5. Minor change to URL - removed space from URL.
  6. First published.