Stamp Duty Land Tax
Refunds of Stamp Duty Land Tax
You may be able to 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 in 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 HM Revenue and Customs (HMRC) in error
How to claim a refund
You must include all purchasers on the claim if there’s more than one.
If you paid an agent to claim for you, you are still responsible for checking whether your claim is correct. You will still have to repay the refund in full, along with any interest or penalties due, if the claim your agent made is wrong.
How you claim depends on your circumstances.
Use this tool to check how to claim a refund.
How you will get your refund
HMRC will usually make the payment directly into your bank account within 15 working days of receiving your claim.
HMRC may contact you by post if they need further information.
After paying a refund, HMRC may find that your claim is wrong. If that happens, you must repay the refund in full along with any interest due.
You may also be charged a penalty.