Read 22 October 2026 from HM Revenue & Customs
Can I Claim a Stamp Duty Refund?
GOV.UK lists situations where SDLT can be reclaimed — usually because a surcharge was paid that should not have been, or a relief was missed. This page is the list, in HMRC's own terms.
The five cases GOV.UK gives
- You paid the higher rates on a new main home and then sold your previous one. The additional-property surcharge is repayable when the old home is sold — normally within 36 months of the new purchase; the window was 18 months for the non-resident surcharge, and there are separate rules for the Scottish ADS.
- You were not UK resident and paid the 2% surcharge, and are now UK resident for SDLT purposes. The test is 183 days in a continuous 365-day period falling within the two years around the purchase.
- You were eligible for a relief or exemption you did not claim in the original return.
- You paid residential rates but should have paid non-residential rates — for example where the property qualifies as non-residential or mixed-use.
- You made a mistake in the calculation and overpaid.
What this page cannot tell you
Whether you qualify. Each of these has conditions and deadlines, and some depend on what was declared on the original return. GOV.UK's refunds page, linked below, is the authority — check it before you claim, and keep the return you filed.
How much is the surcharge you might reclaim?
If you paid the higher rates on a new main home and have since sold the old one, the difference between the higher-rate bill and the standard bill is what can be claimed.
Source: HM Revenue & Customs — Refunds of Stamp Duty Land Tax, read 22 October 2026.
Work out the surcharge you might be reclaiming →