Can I write my own letter to HMRC to claim a stamp duty refund?

Yes, you can write to HMRC directly to claim a refund of the higher rates surcharge. HMRC accepts letter claims as well as online applications and the SDLT16 paper form. A clear structured letter that references Schedule 4ZA of the Finance Act 2003 and includes your UTRN, dates, addresses, and bank details is equally valid. The template we provide follows the structure HMRC expects.

What is the HMRC address for stamp duty refund claims?

Post refund claim letters to HMRC Stamp Taxes, BX9 1HD, United Kingdom. Send the letter by Royal Mail signed-for or recorded delivery and keep proof of posting. Include copies (never originals) of the completion statements for both the purchase and sale, plus a copy of the SDLT5 certificate for the original purchase.

How long does HMRC take to process a stamp duty refund?

HMRC typically processes straightforward refund claims within 15 working days of receipt for online applications, and 20 working days for postal applications. Complex cases or those requiring additional evidence can take longer. You can call the HMRC Stamp Duty helpline on 0300 200 3510 to check the status of your claim if you have not heard back within 6 weeks.

DOCX · 79 KB · Editable

SDLT Refund Claim Letter Template

Editable Word document template for claiming back the 5% additional property surcharge after selling your previous main residence within 36 months. HMRC-ready structure with every required field.

Download DOCX (79 KB)

Refund Letter

MS Word template

When to use this template

Use this letter if you paid the 5% additional property surcharge on an English or Northern Irish property (3% for purchases before 31 October 2024), and you have now sold your previous main residence within 36 months of the new purchase. The template is an alternative to the HMRC online service or form SDLT16. Print, sign, and post with copies of your completion statements and the original SDLT5 certificate.

The online HMRC service is usually faster, but the online form does not let you save a partially completed application. If you want to draft the claim in stages, the letter version is more practical.

Deadline: 12 months

HMRC must receive your claim by the later of: 12 months after the date you sold your previous main residence, or 12 months after the filing date of the original SDLT return on which you paid the surcharge. There is no extension for personal delays.

Information you'll need before filling in

Unique Transaction Reference Number (UTRN)

Purchase price and completion date

Amount of total SDLT paid

Amount of surcharge paid separately

Full address of the new property

Sale price and completion date of old home

Full address of previous main residence

Buyer details for previous main residence

Your UK bank account details for the refund

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Preview of the letter structure

HMRC Stamp Taxes BX9 1HD United Kingdom [Today's date] Dear Sir or Madam, Re: Application for refund of SDLT higher rates on additional dwellings I am writing to request a refund of the higher rates of Stamp Duty Land Tax paid under Schedule 4ZA FA2003 in relation to the purchase of a residential property that was intended to replace my main residence, which has now been sold. 1. Details of the new property purchase Property address: [Full address] Completion date: [DD Month YYYY] Purchase price: £[amount] SDLT UTRN: [reference] Total SDLT paid: £[amount] Higher rates (surcharge) element paid: £[amount] 2. Details of the previous main residence sold [... full field list ...] 3. Statement of eligibility 4. Refund amount claimed 5. Payment details Yours faithfully, [Your signature]

The full template (including the statement of eligibility referencing sections 4ZA FA2003 and 1122 Corporation Tax Act 2010) is in the Word document.

Pre-send checklist

The template includes a final page with a tick-box list. Work through it before you drop the envelope in the post:

Every field in square brackets has been replaced with your actual details

Both completion statements are enclosed (purchase and sale)

SDLT5 certificate for the original purchase is enclosed

The letter is signed and dated

You have kept a full copy of the letter and enclosures

You have sent the letter by Royal Mail signed-for or recorded delivery

The claim is within 12 months of the later of: previous-home sale or original SDLT filing

Download the editable template

Open in Microsoft Word, Pages, Google Docs or LibreOffice.

Download DOCX

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Emma Richardson, MRICS

Verified Expert

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.

MRICSBSc (Hons) Estate Management

Published: 13 April 2026