How to Claim a Stamp Duty Refund

Here's when you're actually owed money back, and the exact process for getting HMRC to pay it.

Common refund scenarios

Most refund claims fall into one of a handful of categories. Here's how each one actually works, with real numbers.

You sold your old home within 3 years

If you bought your new home before selling your previous main residence, you'd have paid the 5% second-home surcharge on top of the standard rate³, because at the point of completion you technically owned two properties. Once you sell the old one, within 3 years of the new purchase, you can reclaim that surcharge¹.

Worked example: you buy a £400,000 house while still owning your old home. Standard SDLT on £400,000 plus the 5% surcharge on the full price adds £20,000 to your bill compared with a straightforward home-mover purchase. Sell your old home 8 months later and you can claim that £20,000 surcharge back, leaving you with only the standard SDLT you'd have paid as an ordinary mover. See our second homes and buy-to-let guide for how the surcharge is calculated in full.

Your solicitor used the wrong rate

Occasionally a solicitor applies the wrong buyer category, charging you as a second-home buyer when you qualified as a first-time buyer, or missing a relief you were entitled to. If you spot this after completion, you (or your solicitor) can amend the return and reclaim the difference.

The transaction changed after you paid

If the sale fell through after SDLT had already been paid, or the purchase price was renegotiated downward before completion, you're due a refund of the difference. This is less common but does happen, particularly with new-build purchases where completion dates and prices can shift.

Non-standard reliefs weren't applied

If you were entitled to a relief that wasn't claimed at the time, multiple dwellings relief for a transaction that completed before its 1 June 2024 abolition, for example, or a relief for a charity or Right to Buy purchase, you can amend the return within the normal time limit even though the original filing was otherwise correct. Our exemptions and reliefs guide covers which reliefs exist and what documentation each one needs.

First-time buyer relief wasn't applied correctly

If your solicitor charged standard rates when you actually qualified for first-time buyer relief, perhaps because a joint buyer's ownership history was checked incorrectly, or the £500,000 cap was misapplied, this is treated as an ordinary rate-correction amendment rather than a separate refund scheme. You (or your solicitor) amend the original return to apply the correct relief and reclaim the overpaid difference. Our first-time buyer relief guide sets out exactly who qualifies, so you can check whether this applies before raising it with your solicitor.

How to claim, step by step

1. Gather your Unique Transaction Reference Number (UTRN) from your original SDLT5 certificate, along with the completion statement for the property you sold (if reclaiming the surcharge)
2. Go to HMRC's refund of higher rates service if you're reclaiming the second-home surcharge, or amend your return online if it's a rate error¹
3. Enter the UTRN, the effective date of your original purchase, and the address and sale date of the property you've sold
4. Provide your bank account details for the repayment
5. Submit the claim and keep the confirmation reference HMRC gives you

Your solicitor sorted the original filing (see our guide to how stamp duty gets paid for how the SDLT5 and UTRN are generated in the first place), but you don't need them involved to submit a refund claim yourself, though many people ask their solicitor to handle it for a fee.

What documents you need

Before you start, have these ready: your UTRN and SDLT5 certificate from the original purchase, the completion statement or Land Registry title showing the sale date of your previous home, and your bank details. Without the UTRN, HMRC can't match your claim to the original return at all, so it's worth tracking down before you open the online form. Missing paperwork is the most common reason claims get delayed rather than rejected outright, so gathering everything before you start saves a round trip.

What happens if HMRC rejects your claim?

If HMRC thinks you don't qualify, for example because the sale happened outside the 3-year window, or the property you sold wasn't actually your main residence, they'll write to explain why and what evidence would change their decision. You then have 30 days to write back and give formal notice of appeal against the decision. From there you can request an internal review by a different HMRC officer, and if that doesn't resolve it, appeal to the independent First-tier Tax Tribunal.

Genuine refund claims with the right paperwork are rarely refused outright; most rejections come down to timing or missing documentation rather than eligibility disputes. If a rejection is down to a technical issue, a mismatched date or a missing document, a solicitor or tax adviser experienced in SDLT work can often sort it out faster than going straight to appeal. Be cautious of firms cold-calling to chase historic refunds on a no-win-no-fee basis; some rely on arguments HMRC and the tribunals have already rejected.

How long do refunds take once approved?

Once HMRC approves a claim, refunds are typically paid within 15 to 30 days, directly into the bank account given on the claim¹. There's little to be gained chasing before that window has passed; if it's been over a month with no payment or update, contact HMRC's Stamp Taxes helpline directly with your claim reference.

Keep the completion statement from your sale and a copy of the claim submission until the money arrives. If HMRC queries the claim, those two documents answer nearly every question they raise, and having them to hand usually keeps the payout inside the normal window.

Refunds work differently in Scotland and Wales

This page covers SDLT refunds in England and Northern Ireland. Scotland and Wales run separate, broadly similar schemes for their own taxes. In Scotland, if you sell your previous main residence within 36 months of buying a new one, you can reclaim the Additional Dwelling Supplement through Revenue Scotland; see our Scotland stamp duty guide for how ADS itself is calculated. In Wales, the equivalent window is 3 years, with a refund claimed from the Welsh Revenue Authority; see our Wales stamp duty guide. Don't apply England's forms or portal to a Scottish or Welsh purchase, each nation has its own claims process even though the underlying idea, pay upfront then reclaim once you sell, is the same in all three.

The 3-year and 12-month time limits, explained

Two separate clocks matter here, and mixing them up is the easiest way to miss out on money you're owed.

The first is the 3-year rule: you must sell your previous main residence within 3 years of completing on the new one, or the surcharge becomes permanent (barring exceptional circumstances HMRC accepts on a case-by-case basis).

The second is the claim deadline: you must submit your refund claim by whichever is later, 12 months after the sale of your old home, or 12 months after the filing date of the SDLT return on your new home¹.

Worked example: say you complete on your new home on 15 January 2026. Your SDLT return is filed 14 days later, on 29 January 2026, so 12 months from the filing date takes you to 29 January 2027. You then sell your old home on 1 August 2026, well within the 3-year window. 12 months from that sale takes you to 1 August 2027. Because 1 August 2027 is later than 29 January 2027, that's your actual claim deadline, not the filing-date one. Get this wrong and you could wrongly assume you've missed the window when you haven't, or the reverse.

3 years

Time limit to sell your old home and reclaim the surcharge

12 months

Claim deadline, from the later of sale date or SDLT filing date

15-30 days

Typical time for HMRC to process an approved refund

5%

Second-home surcharge you can reclaim once you sell

Last reviewed: 2026-07-03. Rates verified against gov.uk.