SDLT Calculator.

How to claim a stamp duty surcharge refund

If you paid the 5% additional-property surcharge on a new home because you still owned your previous main residence, you can reclaim it provided you sell that previous home within 36 months. The application deadline is 12 months from the sale of the previous home.

Last reviewed 16 May 2026.

Who can claim

The refund is only available where the surcharge was paid because the buyer still owned an interest in a previous main residence at completion of the new purchase. Specifically:

  • you paid the additional dwelling surcharge on the new home
  • the new home is, or will be, your only or main residence
  • you (or your spouse / civil partner) have sold the previous main residence within 36 months of completion of the new home

The refund is not available for surcharge paid on a second home, buy-to-let, or any property where the new purchase is not your main residence.

The two deadlines that matter

There are two clocks running in parallel, and missing either kills the claim:

  1. The 36-month sale deadline: the previous main residence must be sold within 36 months of completion of the new home. Time runs from completion to completion.
  2. The application deadline: 12 months from the date you sold the previous residence, or 14 days from when the SDLT return was filed for the new home, whichever is later.

For an average buyer the 12-month window from the sale of the old home is the practical constraint. Calendar it on the day the previous home completes.

What you need to apply

  • SDLT1 reference (Unique Transaction Reference Number, or UTRN) for the new purchase
  • completion dates of both transactions
  • address of the property sold and the price it sold for
  • your bank account details for the refund

How to apply

The application is online via gov.uk: search for "apply for a refund of higher rates of SDLT". There is no paper alternative for individuals. You will need a Government Gateway account; if you do not have one, create it before starting the form.

The form takes 10–15 minutes if you have the information above to hand. Most refunds are paid within 15 working days to the bank account you nominate.

Common reasons claims fail

  • The new home is not your main residence. If you have moved in but still claim another address as your main residence elsewhere, HMRC may reject the claim.
  • Married or civil partnership ownership confusion. If your spouse retained an interest in a previous home that was not sold, that counts as a previous main residence still held by the household.
  • Late application. The 12-month window is strict. There is no extension or reasonable excuse provision.
  • Wrong UTRN. The UTRN must match the original SDLT1 for the new purchase, not the previous transaction.

Related