Q&As

If you paid the higher 3% stamp duty land tax (SDLT) rates for additional properties at the time of purchase and then subsequently become eligible for a refund, yet fail to claim a refund within 12 months of whichever comes later out of the sale of the previous main residence or the filing date of the SDLT return relating to the new residence, is it possible to recover the higher 3% rate paid by claiming overpayment relief?

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Produced in partnership with Mary Ashley of Old Square Tax Chambers
Published on LexisPSL on 23/04/2021

The following Tax Q&A produced in partnership with Mary Ashley of Old Square Tax Chambers provides comprehensive and up to date legal information covering:

  • If you paid the higher 3% stamp duty land tax (SDLT) rates for additional properties at the time of purchase and then subsequently become eligible for a refund, yet fail to claim a refund within 12 months of whichever comes later out of the sale of the previous main residence or the filing date of the SDLT return relating to the new residence, is it possible to recover the higher 3% rate paid by claiming overpayment relief?

If you paid the higher 3% stamp duty land tax (SDLT) rates for additional properties at the time of purchase and then subsequently become eligible for a refund, yet fail to claim a refund within 12 months of whichever comes later out of the sale of the previous main residence or the filing date of the SDLT return relating to the new residence, is it possible to recover the higher 3% rate paid by claiming overpayment relief?

Where an individual purchases a property in circumstances where they are subject to the higher 3% rates but then subsequently sells their old main residence, then

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