Stamp Duty Refund Calculator 2026: HMRC SDLT Reclaim Amount
Calculate the stamp duty refund you can reclaim from HMRC: the 5% surcharge after selling your previous home, the 2% non-resident surcharge, or a missed first-time buyer relief. HMRC refunded £501 million of the second-home surcharge on 26,700 purchases in England and Northern Ireland in 2024-25, about £18,800 each.
Sold your old home after paying the 5% surcharge?
If you sold it within 3 years, the surcharge can usually be reclaimed. A specialist checks your case and makes the HMRC claim.
SDLT Paid
£20,000
Correct Amount
£5,000
Refund Due
£15,000
Check your deadlines
Add your dates to see which refund you can still claim, and by when.
The effective date on your SDLT return, normally completion day.
Enter your dates and answer each question to see your deadlines.
Guidance only, not tax advice. Check your dates with HMRC or your conveyancer, and do not leave a claim to the last day.
Select your refund type, enter the property price, and the stamp duty refund calculator will show you the amount paid, the correct amount, and your refund due. Then add your completion dates to check which refund you can still claim and the deadline for each.
Who Can Claim a Stamp Duty Refund
Sold Previous Home
You paid the 5% surcharge when buying a new main residence while still owning your old one. If you sell your previous home within 36 months, HMRC refunds the surcharge portion. This is the most common stamp duty refund scenario.
Non-Resident Buyers
You paid the 2% non-resident surcharge, and every buyer has spent 183 days in the UK in a continuous 365-day period that starts no more than 364 days before completion and ends no more than 365 days after it. Claim within 2 years of completion. Use the non-resident buyer calculator to see the original surcharge.
FTB Overpayment
You qualified as a first-time buyer but paid standard SDLT rates. On properties up to £500,000, FTB relief lowers the tax considerably. Calculate how much you overpaid, then claim it by amending your SDLT return within 12 months of its filing date. After that, a missed relief is generally lost.
Second Home Stamp Duty Refund Calculator
The second home stamp duty refund applies when you paid the 5% surcharge on a replacement main residence and subsequently sold your previous home within 36 months. HMRC refunds the entire surcharge, which equals 5% of the full purchase price.
To calculate your second property stamp duty tax refund, use the "Sold Previous Home" option in the calculator above. The refund covers only the surcharge element on top of standard rates, not the full SDLT you paid. The examples below show typical refund amounts:
England SDLT
5% surcharge on full price. Rates from 1 April 2025.
| Property Price | SDLT Paid (with 5% surcharge) | Standard SDLT | Refund |
|---|---|---|---|
| £200,000 | £11,500 | £1,500 | £10,000 |
| £300,000 | £20,000 | £5,000 | £15,000 |
| £400,000 | £30,000 | £10,000 | £20,000 |
| £500,000 | £40,000 | £15,000 | £25,000 |
Scotland LBTT
ADS flat 8% on full price (from 5 December 2024). Source: revenue.scot.
| Property Price | LBTT Paid (with 8% ADS) | Standard LBTT | Refund |
|---|---|---|---|
| £200,000 | £17,100 | £1,100 | £16,000 |
| £300,000 | £28,600 | £4,600 | £24,000 |
| £400,000 | £45,350 | £13,350 | £32,000 |
| £500,000 | £63,350 | £23,350 | £40,000 |
Wales LTT
Higher residential rates from 11 December 2024. Source: gov.wales.
| Property Price | LTT Paid (higher rates) | Standard LTT | Refund |
|---|---|---|---|
| £200,000 | £10,700 | £0 | £10,700 |
| £300,000 | £19,950 | £4,500 | £15,450 |
| £400,000 | £29,950 | £10,500 | £19,450 |
| £500,000 | £42,450 | £18,000 | £24,450 |
How Much Stamp Duty Can You Claim Back?
The refund amount depends on which surcharge you paid. Use the calculator above to calculate your stamp duty refund precisely. The three scenarios work as follows:
Sold Previous Home (5% Surcharge Refund)
Refund = SDLT paid at additional-property rates minus standard SDLT on the same purchase price. This equals exactly 5% of the full property value, since the surcharge applies to every pound of consideration. On a £350,000 property the refund is £17,500. If you exchanged contracts before 31 October 2024 (and the contract was not later varied or assigned), the surcharge, and so the refund, was 3%.
Non-Resident Surcharge Refund
Refund = SDLT paid with the 2% non-resident surcharge minus the same calculation without it. This equals 2% of the full purchase price. On a £300,000 property the refund is £6,000. You must have spent 183 days or more in the UK in the 12 months after purchase.
First-Time Buyer Overpayment
Refund = standard SDLT paid minus the correct FTB-relief SDLT. On a £400,000 property the difference is £5,000. FTB relief only applies to properties up to £500,000. No refund is available above that threshold.
The 36-Month Rule
To qualify for the second home surcharge refund, you must sell your previous main residence within 36 months (3 years) of completing on the new property. The only way round it is HMRC's exceptional-circumstances rule for purchases from 1 January 2017, which covers things like government restrictions that stopped the sale, not a slow market or a broken chain. See the refund deadlines for full details.
Once you have sold the previous property, HMRC must receive your claim within 12 months of that sale, or 12 months of the new home's SDLT filing date if that is later. HMRC then usually pays within 15 working days.
Sold previous home within 36 months of buying new property: refund available
Sold previous home after 36 months: no refund, unless exceptional circumstances stopped the sale
Claim must be filed within 12 months of the sale completing, or 12 months from the original return's filing date, whichever is later
How to Claim from HMRC
There is no HMRC stamp duty refund calculator on GOV.UK. You work out the refund yourself and claim it. For the second-home surcharge refund, follow these steps:
Calculate your stamp duty refund
Use the stamp duty refund calculator above to confirm the amount. Find the Unique Transaction Reference Number (UTRN) from your original SDLT return, because the form asks for it.
Complete HMRC's refund form
Use HMRC's online form for a refund of the higher rates, or fill in form SDLT16 and post it. Give the new home's details and UTRN, the old home's sale date, address and buyer, the tax paid, the refund claimed and your bank details.
Keep your evidence
Keep the completion statements for both properties. HMRC pays before checking and can open a compliance check for up to 9 months, and may write to you for evidence.
Receive your refund
HMRC processes most straightforward claims within 15 working days. The refund is paid directly to your bank account. Check the refund claim process guide for full instructions.
Frequently Asked Questions
How do I calculate a stamp duty refund?
To calculate a stamp duty refund, subtract the SDLT you should have paid (the correct amount for your actual situation) from the SDLT you actually paid. Our stamp duty refund calculator does this automatically. For a sold-previous-home refund, the difference equals the 5% surcharge you paid. Enter your property price above and select your refund type to calculate your stamp duty refund instantly.
How do I calculate a second property stamp duty tax refund?
To calculate a second home stamp duty refund, compare the SDLT paid with the 5% surcharge against the standard SDLT without it. For example, on a £400,000 property you would have paid £30,000 (with surcharge) versus £10,000 (standard), a potential refund of £20,000. Select "Sold Previous Home" in the calculator above and enter your property price to calculate your second property stamp duty tax refund.
Is there an HMRC stamp duty refund calculator?
No. GOV.UK has a tool that tells you how to claim a refund, but nothing that works out the amount. You calculate the correct SDLT yourself and claim the difference. Our stamp duty refund calculator applies the same rates HMRC uses so you can see the figure before you apply.
What is the time limit to claim a stamp duty refund?
You must submit your stamp duty refund claim within 12 months of the filing date of the original SDLT return, or within 12 months of the sale of your previous main residence, whichever is later. For non-resident surcharge refunds the window is different: you have two years from the effective date of the transaction, which is usually the completion date.
Can I claim a stamp duty refund if I have not sold my previous home yet?
No. The refund only arises once the sale of your previous main residence has completed, and that sale must be within 3 years of buying the new home (later only in exceptional circumstances, for purchases from 1 January 2017). HMRC must then receive your claim within 12 months of the sale, or of the new home's SDLT filing date if that is later.
How long does HMRC take to process a stamp duty refund?
HMRC says it usually pays within 15 working days of receiving your claim, directly into your bank account. It pays before checking eligibility and can open a compliance check for up to 9 months afterwards, so keep your evidence. If nothing has arrived after 15 working days, contact HMRC.
Can first-time buyers claim a stamp duty refund?
First-time buyers who were incorrectly charged standard SDLT rates instead of first-time buyer rates can claim a refund by amending the SDLT return within 12 months of its filing date. This applies if you paid standard SDLT on a property up to £500,000 but you met the FTB criteria at the time. After the 12 months a missed relief is generally lost, because overpayment relief does not cover a failure to claim a relief. Select "FTB Overpayment" in the calculator to calculate how much you overpaid.
Reviewed by
Julie White
ACASDLT Expert since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in SDLT planning and advisory work since 1999.