Don’t leave reclaiming the extra SDLT too late

Written by yasiradnan94
6 June 2019

Find out how you can reclaim the extra Stamp Duty Land Tax you have paid.


The higher rate of stamp duty land tax (SDLT), which was introduced in April 2016, applies where you buy a residential home and you already own at least one. This extra SDLT (3%) catches buyers who, for whatever reason, acquire a new home before selling their old one. There’s no escape from paying the extra tax but it can be reclaimed later, subject to conditions.


A claim must be made within certain time limits depending on the date of sale.
Sales on or before 28 October 2018. If you sold your previous main residence on 28 October 2018 or earlier, a refund must be claimed by the later of either:

– three months of the sale of the previous main residence; and

– twelve months of the filing date of the SDLT return for your new home (usually 30 days from completion).

Sales on or after 29 October 2018. If you sold your previous home on 29 October 2018 or later, a refund must be claimed within twelve months of the later of either the:

– sale of your old home; and

– filing date of the SDLT return for the purchase of your new home.

AJN Accountants are specialists in helping contractors, freelancers and small businesses to save tax and time.

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