SDLTM09809 | SDLT - higher rates for additional dwellings - Condition D - claiming a refund

If a purchaser has paid the higher rates of SDLT and, as a result of Condition D, believes they have overpaid, they can claim a refund from HMRC. Guidance on how to claim a refund is available on GOV.UK at: https://www.gov.uk/guidance/stamp-duty-land-tax-online-returns.

Where the sale of the previous main residence takes place on or after 29 October 2018, a refund must be claimed:

• within 12 months of the sale of the previous main residence, or

• within 12 months of the filing date of the SDLT return relating to the new residence, whichever comes later.

Where the sale of the previous main residence took place on or before 28 October 2018, a refund must be claimed:

• within 3 months of the sale of the previous main residence, or

• within 12 months of the filing date of the SDLT return relating to the new residence, whichever comes later.

Apply for a refund now - https://www.gov.uk/government/publications/stamp-duty-land-tax-apply-for-a-repayment-of-the-higher-rates-for-additional-properties