Calculate SDLT refund when you sell your previous main residence within 3 years of buying a new property. Find the refund amount from the 3% additional dwelling surcharge.
If you bought a new main home before selling your previous main home (paying the 3% SDLT surcharge), you can claim a refund of the surcharge if you sell your previous main home within 3 years of completing on the new purchase. You must claim the refund within 12 months of selling the previous property (or within 12 months of the filing date — whichever is later). Apply online via HMRC's SDLT repayment form.
Apply online via the HMRC website using the 'Stamp Duty Land Tax — refund for overpaid tax' service, or by post using form SDLT 1 with an explanatory letter. You must provide: the UTRN (Unique Transaction Reference Number) from the original SDLT return, sale completion details of the previous property, and bank account details for the refund. HMRC processes most refunds within 6-8 weeks.
Yes — you must claim within 12 months of: the date you sold your previous main residence, OR the date the SDLT return was filed for the new property — whichever is later. If you miss the 12-month window after the sale, you lose the right to the refund, regardless of whether you are within the 3-year window.
HMRC's SDLT rules on the surcharge refund apply to replacement of a main residence in England or Northern Ireland (SDLT applies). If your previous main home was in Scotland (LBTT) or Wales (LTT), different rules apply under those devolved systems. Overseas properties are not counted as a 'main residence' for SDLT purposes — you would not be entitled to the surcharge refund in this case.
If a couple separated after buying a replacement main home but before selling the previous home, HMRC may allow a longer claim period in genuine cases where the delay in selling was due to the breakdown of marriage. Contact HMRC to discuss on a case-by-case basis. Normally, divorce or separation does not automatically extend the 3-year refund window.