Apply for a refund of Stamp Duty Land Tax
Find out how to apply to HMRC for a Stamp Duty Land Tax refund after you have sent your return.
Applies to England and Northern Ireland
You may get a refund of Stamp Duty Land Tax (SDLT) if, for example:
- you paid the higher rates of SDLT on the purchase of a new main home but you’ve sold your previous main home
- you were not resident in the UK and paid a surcharge to purchase residential property in England or Northern Ireland but are now ‘a UK resident’ for the purposes of SDLT
- you’re eligible for a relief or exemption which you did not claim on your original SDLT return
- you paid the residential property rates of SDLT but you should have paid the non-residential rates
- you made a mistake in calculating the amount of SDLT due on your original SDLT return, meaning you have overpaid
- you calculated the correct amount of SDLT on your return, but have paid too much to us in error
How to apply for a refund
You can apply for a refund either by:
- applying online
- writing to us
To process refunds quickly, we will make the payment without checking eligibility. We reserve the right not to do so for revenue protection reasons.
This means that even after a repayment has been made, we have not agreed that the refund is due. We have up to 9 months to make a compliance check on your amended return or claim.
If you pay an agent to claim for you, you are still responsible for checking that your claim is correct. If you receive a repayment where the amount you claimed was not due, you must pay it back along with any interest due.
If penalties apply, you must also pay them. Read more in the penalties section in Stamp Duty Land Tax: HM Revenue and Customs compliance checks.
Apply for a refund online
You can apply for a refund online. Find how to claim a refund online.
Apply for a refund by post
You can apply for a refund if you are within one year of the filing date for your SDLT return. You’ll need to apply for a refund by amending your SDLT return, for example where you want to:
- change the amount you paid for the property
- change from the residential rates to the non-residential rates of SDLT
- make a claim for a relief, such as charities relief or group relief
What you’ll need to tell us
To apply for a refund by post you should write a letter to us. You’ll need to include the:
- Unique Transaction Reference number (UTRN)
- full name of each of the buyers
- signatures of all the buyers named on the return
- reason why you think you’ve overpaid
- parts of the SDLT return which are wrong
- revised figures and confirm the amount of refund due
- contract for the land transaction — if you have a contract
- instrument (if any) by which the transaction was effected — this is generally the relevant transfer document (such as a TR1), the lease or similar document
If you do not send all of the information and documents with your amendment, we may reject it as invalid.
So that we can make any repayment, you must also include in your letter the:
- bank name
- account number
- sort code
- name of account holder
We will pay any refund to you unless you give permission to pay it to someone else (for example, your solicitor or agent).
Send by post
You must send your letter and supporting evidence to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
Claim overpayment relief by post
You can make a claim for overpayment relief if it’s (both):
- been more than a year since the filing date of your SDLT return
- no more than 4 years since the effective date of transaction
To claim overpayment relief by post you should write a letter to us.
What you’ll need to tell us
In your letter you’ll need to include the:
- UTRN for your SDLT return
- reasons why you think you’ve overpaid
- parts of the SDLT return which are wrong
- revised figures and confirm the amount of refund due
- supporting information and documents relating to your claim
You must include a signed declaration from each buyer on the SDLT return that the information given in the claim is correct to the best of the claimant’s information and belief.
If you do not send all the information and documents needed with your claim, we may reject it as invalid.
So that we can make any repayment, you must also include in your letter the:
- bank name
- account number
- sort code
- name of account holder
We will pay any refund to you unless you give permission to pay it to someone else (for example, your solicitor or agent).
Send by post
You must send your letter and supporting evidence to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
Higher SDLT rates for additional properties
If you sell or give away your previous main home in the 3 years after you buy your new home, you can apply for a refund of the higher rate part of your SDLT bill.
SDLT rates for non-UK residents
If you meet certain residence requirements after your transaction you may be able to apply for a refund of the 2% surcharge for non-UK residents.
Refund requests from a solicitor or agent
If you’re a solicitor, agent or legal conveyancer making a refund request on behalf of your client, you should include a letter of authority from all of the buyers on the SDLT return.
We can only pay refunds to the purchasers, unless you send a letter signed by the purchasers confirming who we need to repay. A general form of authority may not be enough for us to process the refund.
If you want us to pay any refund due to your client, you need to write a letter to confirm this. Send the letter and the buyers letter of authority to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD