SDLTM29895 | Claiming the relief

Relief must be claimed either in a land transaction return or an amendment to that return.

A claim to relief for first-time buyers does not need to be accompanied by any particular additional information but code 32 must be entered into the reliefs field of the return.

Where the return is completed and submitted online, it will calculate the tax due using the special rates for first-time buyers.

Where relief is being claimed on a property purchased through an approved shared ownership scheme, customers should use the HMRC Stamp Taxes calculator on the HMRC website (https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax) to work out the SDLT liability. Use the figures from the calculator to populate question 1.14, 1.24 and 1.25 on the online SDLT return, code 32 must be entered into the reliefs field of the return.