This is one of the most common SDLT issues we see, and it’s almost always avoidable with the right advice at the right time. When you buy a new home while still owning your previous one, the 3% higher rates surcharge applies at completion. That’s correct. But if the previous property sells within 36 months, you can reclaim the surcharge. The mechanism exists specifically to avoid penalising people who are genuinely replacing their main residence but can’t synchronise completions perfectly. In this case, the conveyancer processed everything correctly at the time — the surcharge was due and was paid. But nobody told the client about the reclaim process once their London flat completed. That’s not unusual. Conveyancers manage the transaction; post-completion tax recovery isn’t typically their focus. We picked this up during a routine review, verified the timeline, and filed the reclaim application. The refund was processed in around five weeks. The important point here is timing. There’s a statutory deadline for filing the reclaim. If the client had waited much longer, the window could have closed. If you’ve recently bought a new home and sold your previous one, it’s worth checking whether a surcharge refund applies.
