How to Claim First-Time Buyer Stamp Duty Relief
The complete process for claiming FTB relief on your SDLT return, including what your solicitor needs to do.
Key Takeaways
- FTB relief must be claimed on the original SDLT return using relief code 32. It cannot be claimed verbally or separately from the return
- Your conveyancer handles the SDLT return submission but you are legally responsible for the accuracy of your FTB declaration
- The SDLT return must be filed and payment made within 14 days of completion. Missing this deadline triggers automatic penalties
- If your solicitor filed the return without the relief, you can amend the return within 12 months of the filing date
- HMRC will repay the over-claimed SDLT plus repayment supplement (interest) on successful amendment
- Shared ownership purchases have specific rules: FTB relief applies to the lease premium on the first staircasing purchase if you elect to pay SDLT on full market value
- You cannot claim FTB relief on a paper amendment after the 12-month window has closed. Plan ahead and check the return before filing
- If your solicitor advised you incorrectly about eligibility, you may have a professional negligence claim, but this does not override HMRC's assessment
In this article
When to Claim: Point of Purchase
First-time buyer relief is claimed at the point of purchase, on the original SDLT return filed after completion. You cannot claim it separately from your SDLT return, and you cannot claim it retrospectively without filing an amendment. Use our first-time buyer stamp duty calculator to confirm the relief amount before completion.
The process is entirely integrated into conveyancing. When you instruct a solicitor or conveyancer to act on your purchase, they will ask about your property ownership history. Your answers determine whether they apply FTB relief on the SDLT return they prepare on your behalf. See our first-time buyer stamp duty guide for an overview of the rates and thresholds.
The Claiming Process: Step by Step
- You instruct a conveyancer and confirm you are a first-time buyer in writing
- Your solicitor verifies eligibility based on your responses
- 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 SDLT return with relief code 32, calculating SDLT at FTB rates
- You pay the reduced SDLT amount through your solicitor
- HMRC receives the return and payment. The relief is now claimed
Before going through the claiming process, confirm you meet the eligibility requirements. See the FTB relief eligibility criteria page for a full breakdown of the ownership tests.
Relief Code 32 on SDLT Return
The SDLT return (form SDLT1) has a specific field for relief codes. First-time buyer relief is identified as relief code 32 on this form. Your solicitor enters this code in the "relief claimed" section of the return, and the calculation automatically reflects the FTB rate structure.
If the relief code is omitted or entered incorrectly, the system will calculate SDLT at standard rates. This is a mechanical error that can be corrected by amendment, but requires proactive action within the 12-month window.
SDLT Return Relief Codes: Key Ones to Know
| Code | Relief |
|---|---|
| 32 | First-time buyer relief |
| 37 | Relief for purchase of additional dwelling (RMR) |
| 49 | Transfers in connection with divorce |
Relief code 32 is specific to first-time buyer purchases in England and Northern Ireland.
Your Solicitor's Role in the Process
Your conveyancer acts as your agent for SDLT purposes. They are responsible for filing the return on your behalf, calculating the correct SDLT, and remitting 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 SDLT return (form SDLT5 certificate)
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 return figures your solicitor presents before completion
Your Legal Responsibility
Even though your solicitor files the SDLT 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 is not a risk that transfers 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 your SDLT return and pay any SDLT due. For most purchases, this is 14 days from the date of completion.
What Happens if the Deadline Is Missed
If the return is not filed within 14 days, automatic financial penalties apply:
- 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 also accrues on the unpaid SDLT from day 15 onward
In practice, your solicitor will have the return filed on or before completion day as part of the standard conveyancing process. The risk of a late filing arises if your solicitor is negligent or if completion is delayed unexpectedly.
For a comprehensive explanation of the 14-day filing deadline and the penalty regime, see the 14-day deadline and penalties guide.
If Your Solicitor Missed the Relief
Discovering after completion that your solicitor filed the SDLT return without claiming FTB relief is more common than people realise. When this happens, you may be able to recover the overpaid SDLT by amending the return.
The Amendment Process
- Contact your solicitor and ask them to confirm whether FTB relief was claimed
- Obtain a copy of your SDLT5 certificate (the receipt HMRC issues when a return is filed)
- If the relief was not applied, your solicitor can file an amended SDLT return within 12 months of the original filing date
- The amendment replaces the original return and corrects the SDLT calculation to include relief code 32
- HMRC processes the overpayment and issues a repayment, typically within 6 to 8 weeks
If your solicitor was responsible for missing the relief due to negligence (for example, failing to ask about your FTB status), they may owe you compensation. However, the amendment process through HMRC should be exhausted first, as it provides a direct route to recovery without litigation.
If you are outside the 12-month amendment window, the situation is more difficult. You cannot amend the return, and other routes to recovery are limited.
Late Claims: Can You Claim After Filing?
The 12-month amendment window is the primary route for correcting a missed FTB relief claim. Outside this window, the options are very limited and are generally not available for straightforward missed relief claims.
| Timeframe | Can You Amend? | How |
|---|---|---|
| Within 14 days of completion | Yes, file original return correctly | Ask solicitor to file with code 32 |
| 14 days to 12 months after filing | Yes, via amendment | File amended SDLT return via HMRC |
| Over 12 months after original filing | Generally no | Limited exceptional circumstances only |
In exceptional circumstances, such as where HMRC made an error or there was a clear administrative failure, it may be possible to make a claim outside the standard amendment window under extra-statutory concession. However, these are narrow exceptions and are not guaranteed.
The key practical point: if you think FTB relief may have been missed, act quickly and check within the first year of completion. For related information on recovering other types of overpaid SDLT, see the stamp duty refund claim process guide.
Frequently Asked Questions
My solicitor said I don't need to do anything to claim FTB relief. Is that right?
Largely yes, in terms of process. Your solicitor handles the actual filing of the SDLT return and applies the relief code. However, you do need to actively confirm your FTB status to your solicitor, and you need to review and verify the SDLT amount on your completion statement to ensure it reflects FTB rates. You also remain legally responsible for the accuracy of the declaration.
How do I know if FTB relief was correctly claimed on my purchase?
Ask your solicitor for a copy of your SDLT5 certificate, which is the receipt HMRC issues when a return is filed. You can also check the SDLT amount paid: 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 most likely applied. If you paid the full standard rate on a property below £500,000, contact your solicitor immediately.
What if I was wrong about being a first-time buyer and the relief was claimed incorrectly?
You need to contact HMRC and file an amended return to repay the underpaid SDLT. Acting voluntarily and promptly will reduce penalty exposure. HMRC takes a serious view of incorrect relief claims, and the interest and penalties that apply to unpaid SDLT can be significant if left unaddressed.
Can I ask my solicitor to amend the return themselves, or do I have to go to HMRC directly?
Your solicitor can file the amended SDLT return on your behalf, using the same process as the original filing. This is the recommended route as they will have your original return on file and know the reference numbers needed. You can also contact HMRC directly at [email protected] to make an amendment, but using your solicitor is generally more straightforward.
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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 Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.
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