Can Stamp Duty be reclaimed after registration?

Posted 03rd July 2023 by sdlt-admin

Have you purchased UK property that you paid Stamp Duty Land Tax on? See if you are eligible for a refund from HMRC on overpaid SDLT. We’ve reclaimed over £15 million in the last 12 months on overpaid Stamp Duty.


Can Stamp Duty be Reclaimed after Registration?

You may have read about how often errors can be made with Stamp Duty payments, but the question remains – Can you obtain a refund after registration has taken place, or is it a case of once it’s done it’s done, and you have to live with the mistake?

The Basics

When you complete on your purchase of a property, your solicitor will register your title with the Land Registry. As part of this process, the solicitor will confirm the purchase price paid, which will also have been confirmed separately to HMRC when filing the Stamp Duty Return. The register will include information about the property including boundaries and any access as well as mortgage finance and your name. It is important to note that the process of registration and the process of submitting your Stamp Duty Return are separate.


Read: How much stamp duty will I be able to reclaim?


Standard Refund Scenarios

The Stamp Duty Legislation itself actually carries provision for several instances where refunds are a standard part of the process. Examples include when a second residential property is acquired and later becomes the main residence on sale of the previous residence. In this case an additional surcharge will have been added to the Stamp Duty when purchase of the second property occurred, and providing certain conditions are met, a refund of this may be sought from HMRC.

Similarly, the surcharge on residential property bought by non-UK residents may be refunded later on if the buyer goes on to fulfil the specific criteria laid out in the relevant legislation (which are distinct and separate from other residence tests for other taxes or citizenship etc.)

Other Refund Scenarios

What if a surcharge has not been paid? The existence of various reliefs and exemptions in the legislation often lead to errors in calculation, for example when an investor buys several residential properties at once but does not claim Multiple Dwellings Relief, or when a developer purchases a property which is unfit for habitation but pays the standard Stamp Duty based on purchase price. Errors like these are more common than you may imagine, and can result in overpayments of thousands or even tens of thousands of pounds.

Happily, the submission of a Stamp Duty Return doesn’t mean that the process is done and dusted forever. As standard, you have 12 months from the filing date (defined as within 14 days of completion of the purchase) in which to submit an amendment to your return, meaning you have twelve months in which to obtain a refund of any overpaid tax. In certain circumstances, this time limit may be extended up to 4 years.


Read: How long does a stamp duty refund take?


In any case, if you feel there is a possibility that you may have overpaid your Stamp Duty, you should seek professional advice as soon as possible, to ensure the best possible chance of getting your money refunded.

What Does an Amendment Involve?

Some minor errors may be amended with a phone call, but the sort of mistakes which result in significant overpayments of Stamp Duty usually involves the complete submission of a letter to Stamps Office, together with a detailed explanation as to why the original Return was wrong, what reliefs/exemptions or other relevant circumstances you feel apply and why this results in the new submission amount, together with all supporting evidence.

As you might imagine, this involves a significant and detailed knowledge of the relevant legislation and the experience to know when and how it should be correctly applied, and this is why expert assistance should be sought at the earliest opportunity.

How do I get started?

If you feel there’s a chance you may have overpaid Stamp Duty (perhaps you bought multiple properties, a property that was uninhabitable at date of completion or a larger property with additional land beyond gardens) then simply contact us and we will be happy to provide a free initial assessment of your circumstances to see if you may qualify for a refund.

What’s the catch?

There’s no catch, and no hidden charges or quirky terms. Our proposition is simple – if we get you a refund, you’ll pay us a fee. Any other outcome results in no charge. No ifs, no buts.


Have you purchased UK property that you paid Stamp Duty Land Tax on? See if you are eligible for a refund from HMRC on overpaid SDLT. We’ve reclaimed over £15 million in the last 12 months on overpaid Stamp Duty.

Contact us today

SDLT Refunds is a division of Cornerstone Tax.
You can call us on 03333 050954 or email us at newbusiness@ctatax.uk.com