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.
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 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 for a repayment you can:
- use the online form (sign in or set up a Government Gateway account)
- fill in the form on-screen, print it off and post it to HM Revenue and Customs
Send the completed postal form to:
HM Revenue and Customs
BT - Stamp Duty Land Tax
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 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.
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
Updated: 6 March 2017
- An online service is now available.
- Updated the new return address and deleted the DX address
- An online forms service is now available.
- Minor change to URL - removed space from URL.
- First published.