Form: Stamp Duty Land Tax: apply for a repayment of the higher rates for additional properties

You can apply for a repayment of the higher rates of Stamp Duty Land Tax (SDLT) for additional properties because you’ve sold what was previously your main home if you’re:

• the main buyer of the property which attracted the higher SDLT rates
• the agent acting for them

You must have sold your previous main residence within 3 years of paying the higher SDLT rates to qualify for a refund.

HM Revenue and Customs must have your request within 3 months of the sale of your previous main residence or within 12 months of the filing date of the return, whichever’s later.

You can either:

• use the online form service (sign in to, or set up a Government Gateway account)
• fill in the form on-screen, print it off and post it to:

HM Revenue and Customs – Birmingham Stamp Office
9th Floor, City Centre House
30 Union Street
Birmingham
B2 4AR

If you’re using the DX service send your application to:

HM Revenue and Customs – Birmingham Stamp Office
DX 15001
Birmingham 1
United Kingdom

If you use the online form, you’ll get a reference number that you can use to track the progress of your form.

Agents

Agents must use the postal form.

Before you start using the postal form

If you’re using the postal form and your browser is an older one, for example, Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.

You can’t save a partly completed form so have all your information together before you start to fill it in.

Information you’ll need

To fill in this form you’ll need:

• your details
• the main buyer’s details if they’re different to your own
• details of the property that attracted the higher rates of SDLT, including the effective date of purchase and the SDLT Unique Transaction Reference Number
• details of the previous main residence you’ve sold, including the effective date of sale, the address of the property and the name of the buyer
• the amount of tax paid on the property that attracted the higher rates of SDLT
• the amount of tax you’re asking for a repayment of

If you’re an agent asking on behalf of the main buyer you’ll also need a signed letter of consent from them.