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.
To apply for a repayment of the higher rates of SDLT for additional properties 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
If you’re using the DX service send to:
HM Revenue and Customs – Birmingham Stamp Office
Before you start
Use this form if you’re:
- the main buyer of the property which attracted the higher SDLT rates
- the agent acting for them
You can’t save a partly completed form so you should gather all your information together before you start to fill it in.
Related forms and guidance
When to use this form
Fill in this form to apply for a repayment of the higher rates of SDLT for additional properties because you’ve sold what was previously your main home.
Conditions that apply
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 (HMRC) 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.
Information HMRC needs
To fill in this form you’ll need:
- your details
- the main buyer’s details if 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 (UTRN)
- 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 the main buyer.
Amend an SDLT return for any other reason.