Form

Stamp Duty Land Tax: apply for a repayment of the higher rates 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 to or set up a Government Gateway account)

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 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
BX9 1HD
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 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
Last updated 6 March 2017 + show all updates
  1. An online service is now available.
  2. Updated the new return address and deleted the DX address
  3. An online forms service is now available.
  4. Minor change to URL - removed space from URL.
  5. First published.