Introduction to this document

Flow chart - reclaiming additional stamp duty land tax

If you own a residential property and purchase another, you must usually pay the stamp duty land tax (SDLT) additional charge (also called the higher rate or supplementary charge). If the new property is your main residence and you sell your previous main residence within one of the time limits allowed you can reclaim the additional SDLT.

Flow chart

The Flow Chart - Reclaiming Additional Stamp Duty Land Tax will help you work out if you are in time to reclaim additional SDLT.

Definitions for the flow chart:

Sale - the completion or substantial completion of a sale contract

Exceptional circumstances - You may still be able to apply for a refund, if you purchased your new home on or after 1 January 2017 and were unable to sell your previous home within three years. To be eligible for the refund, the delay in selling must be because of reasons outside of your control. These may be, but are not limited to:

  • the impact of coronavirus preventing the sale
  • an action taken by a public authority preventing the sale.

Once the reason has ended, you must sell the previous home before you qualify for a refund. With your application you should include a letter explaining why you were unable to sell your previous main home within three years.