HMRC Stamp Duty Refund Calculator (36 Months)
If you bought a new main residence before selling your previous home, you had to pay the Higher Rates for Additional Dwellings (5% surcharge). Under Schedule 4ZA of the Finance Act 2003, if you sell your previous main residence within 36 months, you can reclaim the entire surcharge directly from HMRC.
Calculate Your Stamp Duty Refund
How to Claim Your SDLT Refund from HMRC (Step-by-Step)
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1
Locate Your Unique Transaction Reference Number (UTRN)
Find the 11-character UTRN from the SDLT5 certificate provided by your solicitor or conveyancer upon completion of your new home purchase.
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2
Gather the Transaction Completion Dates
You need the exact completion date and full postal addresses of both the new home purchased and the previous home sold.
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3
Submit Online via Government Gateway
Apply directly via the official HMRC Higher Rates SDLT Repayment Service. You will enter your details and upload proof of sale.
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4
Receive Payment by BACS (15–30 Days)
HMRC typically processes online applications within 15 working days. The refund is credited directly to your nominated UK bank account.
Frequently Asked Questions About SDLT Refunds
What is the 36-month replacement of main residence rule?
Under Schedule 4ZA of the Finance Act 2003, if you buy a new property intended to be your only or main home before selling your previous main home, you are charged the Higher Rates for Additional Dwellings. However, if you complete the sale of your previous main home within 36 months (3 years) of buying the new one, HMRC allows you to claim a full refund of the additional surcharge paid.
What is the strict HMRC deadline to submit the refund application?
You must apply to HMRC by the later of two dates: within 3 months of the completion date of the sale of your previous main residence, or within 12 months of the filing date of the SDLT return for the new property. Missing this deadline generally forfeits your entitlement to the refund.
Can I get an extension if external factors delayed the sale?
Yes. HMRC may accept late refund claims if you were prevented from selling your previous home within the 36-month window due to exceptional circumstances beyond your control (for example, legal delays, government restrictions, or an unforeseen collapse of the property transaction chain).
What surcharge rate applies to my refund?
Purchases completed on or after 31 October 2024 are subject to the 5% additional property surcharge. For purchases completed between 1 April 2016 and 30 October 2024, the surcharge was 3%. This calculator automatically applies the correct statutory surcharge rate based on your purchase completion date.