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SDLT Surcharge and Reclaim Support

Paid the higher SDLT rates when buying a new home before selling your previous one? You may be entitled to a refund, but eligibility depends on the ownership history, transaction dates and replacement-main-residence conditions. Edge Accountants reviews your documents and the applicable deadlines before preparing a valid claim. Speak to us before assuming a refund is available or a deadline has been missed.

Check the SDLT Surcharge Applied to Your Purchase

The higher rates for additional residential properties in England and Northern Ireland are currently 5 percentage points above the standard residential SDLT rates. Earlier purchases may have been charged a different surcharge. The correct treatment depends on the transaction date, the buyers and their interests in other properties.

We review the original return and supporting documents before advising whether the tax was correct and whether a refund or amendment is available. See our specialist SDLT advice for wider purchase and transaction support.

Replacing Your Main Residence

A refund may be available where higher rates were paid on a new main residence and the previous main residence was subsequently sold. Selling within three years is normally required, but the full replacement-main-residence conditions must also be met. Joint buyers, spouses and retained interests can affect the outcome.

The deadline for submitting the refund claim is separate from the deadline for selling the previous home. Exceptional circumstances may affect the three-year sale condition in some cases; they do not make every late claim valid. Ask us to assess your dates and evidence promptly.

Other Circumstances Need Individual Review

Inherited interests, separation, overseas ownership and the condition of a property can raise different SDLT questions. None automatically establishes a right to a refund. We assess the relevant facts and evidence rather than relying on a blanket refund promise.

What to Have Ready for Your Initial Enquiry

Have your purchase and sale completion dates, original SDLT return and a brief outline of who owned and occupied each property available. We will explain what further documents are needed and whether a detailed review is appropriate.

Request an SDLT reclaim review or call 02477 455333. A refund is not guaranteed; the first step is establishing whether there is a valid basis for a claim.

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Our Process

Step 1:

We review your completion documents, the original SDLT return, and the circumstances of both the purchase and any subsequent sale.

Step 2:

We assess whether a refund or amendment is valid, including checking the relevant time limits and eligibility criteria.

Step 3:

We prepare and file the refund application with HMRC, including all required supporting documentation.

Step 4:

We monitor the application through HMRC processing. Typical processing times for SDLT refunds range from a few weeks to several months depending on HMRC's workload and whether they request additional information.

Case Study

A homeowner had purchased a new property before selling their previous home, paying the 3% surcharge at completion. After selling the original property within the 36-month window, we filed the refund application with HMRC. The surcharge was refunded in full. The key was ensuring the application was filed within the statutory time limit and that the documentation clearly established both properties as main residences.

What Our Clients say

Need specialist advice on your property tax position?

Tell us what you need help with. Our team will contact you to agree a suitable time to discuss your property accountancy or tax enquiry.

frequently asked questions

  • For a replacement-main-residence refund, the previous home normally needs to be sold within three years of buying the new one. For sales on or after 29 October 2018, the claim deadline is generally 12 months after the sale or 12 months after the filing date of the SDLT return, whichever is later. Exceptional circumstances may affect the three-year sale condition in some cases. Ask us to check the dates and conditions that apply to your transaction promptly.

Check Whether You Are Entitled to an SDLT Refund

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