Stamp duty refunds: how to reclaim SDLT

The most common stamp duty refund is of the higher rates paid on a new main home bought before the previous main home was sold. If the previous home is sold within 36 months, the surcharge can be reclaimed within 12 months of the sale, or 12 months of the return's filing date if later (GOV.UK, accessed 20 Oct 2026).

The refund is the difference between the tax paid and the tax at standard rates. Claims are made online or by post, with details of both transactions and the bank account for payment.

Where a mistake was made on the SDLT return, such as a wrong price, a missed relief or the wrong rates, the return can usually be amended within 12 months of the filing deadline (GOV.UK, accessed 20 Oct 2026). If the amendment reduces the tax, HMRC repays the difference.

The conveyancer who filed the return can usually make the amendment, and HMRC may ask for evidence.

Once the window for amending a return has closed, an overpayment can be reclaimed through an overpayment relief claim, made within four years of the effective date of the transaction (GOV.UK, accessed 20 Oct 2026). The claim must explain why the tax was not due and include supporting evidence.

These claims are reviewed in detail, and HMRC can refuse a claim that relies on an interpretation it does not accept.

A buyer who paid the non-resident surcharge can reclaim it if they become UK resident, spending at least 183 days in the UK in a continuous 365-day period within the window around the purchase (GOV.UK, accessed 20 Oct 2026). The claim is made once the residence test has been met.

More on how the surcharge and the other charges are worked out is in the guide to stamp duty rates and thresholds.

Some firms contact buyers offering to reclaim stamp duty for a share of the refund. HMRC has warned that some claims, particularly those based on a property's condition or on mixed-use status, are speculative and often rejected, and the buyer remains responsible for the claim even when an agent submits it.

Buyers can check eligibility on GOV.UK and make many claims themselves, or ask the conveyancer who handled the purchase.

Claims are made through HMRC's online forms, or by letter where no form fits. HMRC needs the unique transaction reference number, the property address, the effective date, the reason for the claim and the bank details for the refund, along with evidence such as completion statements or sale contracts.

Repayments are made to the buyer, or to someone the buyer authorises, and interest may be added in some cases.