Stamp Duty Refund Eligibility Checker
Paid the 5% additional property surcharge when buying your new home? You may be entitled to a full refund if you subsequently sold your previous main residence within 36 months. Answer 7 quick questions to find out.
Rules verified: March 2026 (HMRC SDLTM09810)
Key Takeaways
- •You can reclaim the 5% surcharge (or old 3% surcharge) if you sell your previous main residence within 36 months of buying the new one.
- •You must claim within 12 months of the sale completion date (or 12 months after the filing deadline, whichever is later).
- •Both properties must be (or have been) your main residence — refunds do not apply to investment properties replacing other investment properties.
- •The refund can be substantial: £17,500 on a £350,000 purchase, £25,000 on £500,000.
In this article
How to Use This Tool
- 1Answer each yes/no question honestly — the tool follows the same logic HMRC uses.
- 2For date questions, enter the completion date (not the exchange or offer date).
- 3If you are eligible, you will see your claim deadline and estimated refund amount.
- 4Use the HMRC link provided to submit your amendment or refund claim.
- 5Seek professional advice if your situation is complex (e.g., divorce, inherited property).
Refund Eligibility Checker
Did you pay the additional property surcharge (5%, or 3% if purchased before April 2025) when you bought your current home?
This surcharge applies when buying a second property while still owning another. Check your SDLT completion statement or solicitor's account.
Understanding Your Results
Likely Eligible means you meet all the criteria HMRC requires for the surcharge refund. You should proceed to claim — the tool does not guarantee eligibility in complex edge cases.
Not Yet Eligible means you have not sold your previous home yet, but the 36-month window is still open. Check the deadline shown and act before it closes.
Not Eligible / Expired means you either do not meet the qualifying conditions, or the claim window has closed. Consider speaking to a tax adviser if you believe you have grounds for a late claim.
SDLT Surcharge Refund Rules
| Rule | Detail |
|---|---|
| Surcharge must have been paid | Only applies if you actually paid the 5% (or 3% pre-April 2025) surcharge on the purchase. |
| Must be replacing a main residence | Both the old and new properties must be your main residence — not investment or rental properties. |
| 36-month window | You must complete the sale of your old main residence within 36 months of completing the purchase of your new one. |
| Claim within 12 months | After the sale completes, you have 12 months to submit your SDLT return amendment (or 12 months from the filing deadline, whichever is later). |
| Full surcharge refunded | The entire surcharge paid on the purchase is refunded — calculated at 5% (or 3%) on all bands of the property price. |
| HMRC pays interest | If HMRC is late processing the refund, they pay interest from 12 months after the original filing deadline. |
How to Claim Your Refund
Reference: HMRC SDLT manual SDLTM09810. You can amend your SDLT return online through the HMRC SDLT portal or by writing to HMRC with the required evidence.
- 1Obtain your Unique Transaction Reference Number (UTRN) from the original SDLT return — your solicitor should have this.
- 2Gather your completion statement from the sale of your previous main residence as evidence.
- 3Log into the HMRC SDLT service or have your solicitor submit an amendment on your behalf.
- 4Clearly state you are claiming a refund of the higher rates surcharge under paragraph 3(6) and 3(7) of Schedule 4ZA Finance Act 2003.
- 5HMRC will process the refund to the original payment account, usually within 15 working days.
- 6If HMRC rejects the claim, you have the right to appeal — seek professional advice.
Example Scenarios
Scenario 1: Eligible — Claim by September 2026
James bought a new home in March 2025 (paid 5% surcharge on £400,000 = £20,000 surcharge). He sold his old flat in September 2025 — 6 months later, well within the 36-month window. His claim deadline is September 2026 (12 months from sale). James is eligible to reclaim £20,000.
Scenario 2: Not Yet Eligible — 1 Month of Window Remaining
Sarah bought in April 2023 and (as of March 2026) has not yet sold her previous flat. Her 36-month window closes in April 2026 — she has approximately one month left to complete a sale. If she sells in April 2026, she can then claim within 12 months of that sale.
Scenario 3: Window Expired
David bought his new home in January 2023 but did not sell his previous property until March 2026 — 38 months later. This exceeds the 36-month window and he cannot claim the refund, despite selling eventually. The surcharge of £17,500 (on a £350,000 purchase) is lost.
Frequently Asked Questions
How much is the stamp duty refund worth?
You can reclaim the full 5% surcharge portion of your SDLT. For a £350,000 property, the surcharge is £17,500. For a £500,000 property, it is £25,000. This can be a very significant sum.
What is the 36-month rule for stamp duty refunds?
You must sell your previous main residence within 36 months (3 years) of buying your new main residence. The clock starts on the completion date of your new home purchase. If you miss this deadline, you cannot claim the refund regardless of the reason.
Can I claim a refund if my sale fell through?
No, the sale must have legally completed. An accepted offer or exchanged contract without completion does not qualify. If a sale fell through but you subsequently sold within the 36-month window, you can claim based on the actual completion date of the successful sale.
Does the refund apply if I paid the old 3% surcharge?
Yes. If you purchased before April 2025 and paid the then-applicable 3% surcharge, you can claim a refund of that 3% portion if you meet all other eligibility criteria and are within the time limits. The refund is calculated at whatever rate was in force when you paid.
Can married couples both claim a refund?
Married couples and civil partners are treated as one unit for SDLT purposes. Only one refund claim is made per transaction. The refund covers the full surcharge paid on the purchase, regardless of ownership split or who submits the claim.
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.