SDLT16 Form: Stamp Duty Refund Claim and Free Letter Template
SDLT16 is HMRC's paper form for claiming back the second-home surcharge (5%, or 3% if you exchanged contracts before 31 October 2024) after you sell your previous main home within 3 years. Here is what it asks for, where to get it and where to send it, plus a free Word covering letter to post with it.
Download DOCX (80 KB)Refund Letter
MS Word template
What is form SDLT16?
SDLT16 is the paper version of HMRC's claim for a refund of the higher rates of Stamp Duty Land Tax. You get it from GOV.UK's apply for a refund of the higher rates page, fill it in on screen, print it and post it to HMRC using the address shown on the form. The same page has the online version, which asks for the same details but cannot be saved part way through.
What SDLT16 asks for
- your details, and the main buyer's details if that is not you
- the property you paid the higher rates on: its effective date of purchase and the 11-character UTRN (9 numbers followed by 2 characters)
- the previous main home you sold: the date of sale, its address and the name of the buyer
- the tax you paid on the new property and the amount you want repaid
- the bank account and sort code the refund should go to
If the refund is going to an agent rather than to you, HMRC also needs a covering letter and a signed authority from the buyer. HMRC says it usually pays within 15 working days of receiving the claim.
When to use this template
Use this letter if you paid the 5% additional property surcharge on an English or Northern Irish property (3% if you exchanged contracts before 31 October 2024), and you have now sold your previous main residence within 3 years of the new purchase. HMRC's published routes for this refund are its online form and SDLT16, so send the letter with SDLT16 as a covering letter, together with copies of your completion statements and the SDLT5 certificate.
It is also a starting point for the letter HMRC asks for if exceptional circumstances, such as government restrictions, stopped you selling within 3 years. That application must reach HMRC within 12 months of the sale.
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
The letter asks for the exact amount you are reclaiming, so work the figure out before you write it. The refund calculator gives you the number to carry into the template.
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.
Preview of the letter structure
The full template, including a statement of eligibility based on the conditions in FA 2003 Schedule 4ZA paragraph 3(7), 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:
Download the editable template
Open in Microsoft Word, Pages, Google Docs or LibreOffice.
Download DOCXFrequently asked questions
What is form SDLT16?
SDLT16 is HMRC's paper form for claiming back the higher rates of Stamp Duty Land Tax after you sell your previous main home. You fill it in on GOV.UK, print it and post it to the address shown on the form. The alternative is HMRC's online form, which asks for the same details.
Can I write my own letter to HMRC to claim a stamp duty refund?
HMRC's published routes for the higher-rates refund are its online form and form SDLT16, so use one of those and send this letter with it as a covering letter. GOV.UK does ask for a letter when exceptional circumstances stopped you selling within 3 years, and refunds by amendment or overpayment relief are also claimed in writing.
What is the HMRC address for stamp duty refund claims?
Post SDLT16 to the address printed on the form. Letters, including exceptional-circumstances claims, go to BT Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD. Use a signed-for service, keep proof of posting, and send copies, never originals.
How long does HMRC take to process a stamp duty refund?
HMRC says it usually pays within 15 working days of receiving your claim. It pays before checking eligibility and can open a compliance check for up to 9 months, so keep your evidence. It can take longer if HMRC writes to you for more information.
Reviewed by
Julie White
ACAStamp duty specialist since 1999Stamp Duty Land Tax Specialist
ACA and Tax Adviser with a career spanning nearly four decades, specialising in stamp duty planning and advisory work since 1999.