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.
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
If you’re using the DX service send to:
HM Revenue and Customs – Birmingham Stamp Office
Before you start
If you’re using an older browser, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
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.