How to Claim First-Time Buyer Stamp Duty Relief
A focused walk-through of the SDLT filing process: when relief is claimed, how it appears on the return, the 14-day deadline, and how to fix a missed claim. For eligibility rules see the FTB eligibility criteria; for rates and savings see the first-time buyer complete guide.
Key Takeaways
- FTB relief is claimed at the point of purchase by entering relief code 32 on the SDLT1 return — there is no separate application
- Your conveyancer files the SDLT return and pays HMRC within 14 days of completion; you remain legally responsible for accuracy
- If your solicitor missed the relief, file an amended SDLT return within 12 months of the original filing date to recover the overpayment
- After 12 months, amendment is generally not possible — check your SDLT5 certificate within the first year of completion
- For eligibility criteria (worldwide ownership test, joint purchaser rules, price cap), see the dedicated eligibility page; this page covers process only
In this article
Official HMRC & GOV.UK Sources
This page summarises the FTB relief claim process. For the legal source of truth, the official HMRC and GOV.UK references below take precedence over any third-party guidance.
Official list of all SDLT reliefs including FTB
How conveyancers submit the SDLT1 return
Internal HMRC guidance officers use to assess FTB claims
12-month amendment window for missed relief
What happens after the 14-day deadline
When to Claim: Point of Purchase
FTB relief is claimed on the original SDLT return after completion. There is no separate application form, no advance approval, and no way to claim verbally. Your eligibility is self-declared on the return, and HMRC may later challenge it on review.
The Claiming Process: Step by Step
- You instruct a conveyancer and confirm in writing that you are a first-time buyer
- Your solicitor verifies eligibility based on your responses (see eligibility criteria)
- Exchange of contracts takes place — FTB status is assessed at completion, not exchange
- Completion takes place and the 14-day filing window begins
- Your solicitor files the SDLT1 return with relief code 32 and calculates SDLT at FTB rates
- You pay the reduced SDLT through your solicitor
- HMRC issues an SDLT5 certificate confirming the return has been filed
Use the FTB stamp duty calculator before completion to confirm the relief amount your solicitor should be claiming.
Relief Code 32 on the SDLT Return
The SDLT1 return has a specific field for relief codes. First-time buyer relief is identified as code 32. Your solicitor enters this code in the “relief claimed” section of the return, and the calculation engine applies the FTB rate structure (0% to £300,000, 5% on the portion to £500,000).
If the relief code is omitted or entered incorrectly, the system calculates SDLT at standard rates. This is a mechanical error correctable by amendment within 12 months — but only if you spot it.
SDLT Relief Codes: Reference
| Code | Relief |
|---|---|
| 32 | First-time buyer relief |
| 37 | Replacement of main residence (RMR) |
| 49 | Transfers in connection with divorce |
Full code list at GOV.UK SDLT online and paper returns. Code 32 applies in England and Northern Ireland only; Scotland (LBTT) and Wales (LTT) have separate first-time buyer schemes administered by Revenue Scotland and the WRA respectively.
Your Solicitor's Role in the Process
Your conveyancer acts as your agent for SDLT purposes. They file the return on your behalf, calculate the correct SDLT, and remit the payment to HMRC. However, you remain the legally responsible taxpayer.
What Your Solicitor Should Do
- Ask you to confirm in writing that you are a first-time buyer
- Check that the property price is within the qualifying limits
- Verify the property is residential and qualifies as a main residence purchase
- Apply relief code 32 on the SDLT1 return
- Calculate SDLT using the FTB rate structure
- File the return and pay SDLT within 14 days of completion
- Provide you with a copy of the SDLT5 certificate (proof of filing)
What You Must Do
- Answer your solicitor's questions about previous ownership honestly and completely
- Disclose any overseas property you have held or currently hold
- Disclose any inherited property or beneficial interests
- Confirm the status of all joint purchasers (if applicable)
- Review the SDLT figures on your completion statement before signing
- Ask for and keep a copy of the SDLT5 certificate after completion
Your Legal Responsibility
Even though your solicitor files the return, the taxpayer (you) is legally responsible for its accuracy. If you incorrectly confirm FTB status and the relief is applied, HMRC can pursue you for the unpaid SDLT plus interest and penalties. This liability does not transfer to your conveyancer simply because they submitted the paperwork.
The 14-Day SDLT Return Deadline
You have 14 days from the effective date of the transaction (usually completion) to file the SDLT return and pay any SDLT due. The deadline is statutory; HMRC has no discretion to extend it.
Penalties for a Missed Deadline
- Up to 3 months late: £100 fixed penalty
- 3 to 12 months late: £200 fixed penalty
- Over 12 months: tax-geared penalty up to 100% of the SDLT due
- Interest accrues on the unpaid SDLT from day 15 onward
Full penalty regime: GOV.UK SDLT penalties guide.
In practice, your solicitor files the return on or before completion day as part of standard conveyancing. Late filings typically arise from solicitor negligence, paperwork errors, or unexpectedly delayed completions.
See the 14-day deadline and penalties guide for a detailed breakdown of the penalty calculation.
If Your Solicitor Missed the Relief
Discovering after completion that the SDLT return was filed without FTB relief is more common than people realise. The fix is an amended return.
The Amendment Process
- Ask your solicitor to confirm whether FTB relief was claimed and request a copy of your SDLT5 certificate
- If the relief was not applied, your solicitor files an amended SDLT return within 12 months of the original filing date
- The amendment replaces the original return and corrects the calculation by adding relief code 32
- HMRC processes the overpayment and issues a repayment, typically within 6 to 8 weeks
- HMRC pays a small repayment supplement (interest) on the over-claimed SDLT
Procedure: GOV.UK — Correct an error on your SDLT return.
If the missed relief was your solicitor's fault (for example, they failed to ask about your FTB status), you may have a professional negligence claim. Exhaust the HMRC amendment route first — it's direct, faster, and avoids legal costs.
Late Claims: Beyond 12 Months
The 12-month amendment window is the primary recovery route. Outside it, options are very limited.
| Timeframe | Can You Amend? | How |
|---|---|---|
| Within 14 days of completion | Yes — file original correctly | Ask solicitor to file with code 32 |
| 14 days to 12 months after filing | Yes — via amendment | File amended SDLT return |
| Over 12 months after original filing | Generally no | Limited exceptional circumstances only |
In rare exceptional circumstances (HMRC error, clear administrative failure, etc.), an extra-statutory concession may allow recovery outside the standard window. These are narrow and not guaranteed. Practically: check your SDLT5 certificate within the first year of completion and act quickly if relief was missed.
For other types of overpaid SDLT recovery (surcharge refunds, MDR transitional claims), see the stamp duty refund claim process.
Process FAQs
Do I need to do anything special to claim FTB relief?
No separate application. Confirm your FTB status to your solicitor in writing during conveyancing. They will apply relief code 32 on the SDLT1 return automatically. Review the SDLT amount on your completion statement before signing — this is your chance to catch a missed claim before filing.
How do I confirm FTB relief was correctly claimed?
Ask your solicitor for the SDLT5 certificate — HMRC's receipt for the filed return. Cross-check the SDLT amount: if you paid £0 on a property up to £300,000, or a reduced amount on a property between £300,001 and £500,000, relief was applied. If the bill matches the standard rate, contact your solicitor immediately to amend within the 12-month window.
Can my solicitor amend the return, or do I have to contact HMRC directly?
Your solicitor is the right route. They have the original return reference numbers and can file the amendment via the SDLT online service used for the original submission. You can contact HMRC at [email protected] if your solicitor refuses or is uncontactable, but going through the conveyancer is faster and more reliable.
What if I incorrectly claimed FTB relief and HMRC noticed later?
File a voluntary amendment to repay the underpaid SDLT plus interest as soon as possible. Acting voluntarily reduces penalty exposure significantly. HMRC's penalty for careless errors is up to 30% of the underpaid tax; for deliberate errors it can reach 100%. Voluntary disclosure typically reduces these to the lower end of the range.
Does FTB relief work the same way in Scotland and Wales?
No. Code 32 is the SDLT relief code used in England and Northern Ireland only. Scotland (LBTT) and Wales (LTT) have their own first-time buyer schemes administered by Revenue Scotland and the Welsh Revenue Authority respectively, with different thresholds and a different filing process. See Revenue Scotland FTB relief for the Scottish scheme.
Reviewed by
Emma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Calculate My Stamp Duty UK to help buyers understand the complex world of property transaction taxes.
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