3% SDLT Appeal for missed deadline?

3% SDLT Appeal for missed deadline?

9:03 AM, 13th March 2018, About 5 years ago 6

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I have missed the 3 month deadline to reclaim the 3% extra SDLT paid.

My solicitor told me I had 3 years to sell my main home but never mention a deadline. He dealt with both cases.

Bought 2nd property on 6th September 2016.
Sold main home on 30th June 2017.

Deadline date was 30th September 2017 and I tried to reclaim in it Dec 17.

IS there any appeal reason or loop hole I can use?

I thought my solicitor has a ‘due care and attention’ which he clearly has not showed here. As he was fully aware my intention to sell main home and reclaim the 3% – He main it sound like I had 3years to reclaim. When I question him after I got rejected he was completely unaware and said he’s not a tax expert.

Surely, he should not be submitting the returns for clients then?

Is there anyway I can get the tax back – it’s £20k and relying on it to pay back money owed.



Neil Patterson

9:14 AM, 13th March 2018, About 5 years ago

Hi Laura,

Please see the .Gov page on SDLT refunds >> https://www.gov.uk/government/publications/stamp-duty-land-tax-apply-for-a-repayment-of-the-higher-rates-for-additional-properties

I would make a written official complaint to the solicitors firm to find out what happened and if there is anything they can do. Then if you do not get a satisfactory response you can complain to the law society and potentially claim on their Professional Indemnity insurance.

"You can apply for a repayment of the higher rates of Stamp Duty Land Tax (SDLT) for additional properties because you’ve sold what was previously your main home if you’re:

the main buyer of the property which attracted the higher SDLT rates
the agent acting for them

You must have sold your previous main residence within 3 years of paying the higher SDLT rates to qualify for a refund.

HM Revenue and Customs must have your request within 3 months of the sale of your previous main residence or within 12 months of the filing date of the return, whichever’s later.

To apply for a repayment you can:

use the online form (sign in or set up a Government Gateway account)
fill in the form on-screen, print it off and post it to HM Revenue and Customs"

"Information you’ll need

To fill in this form you’ll need:

your details
the main buyer’s details if they’re different to your own
details of the property that attracted the higher rates of SDLT, including the effective date of purchase and the SDLT unique transaction reference number
details of the previous main residence you’ve sold, including the effective date of sale, the address of the property and the name of the buyer
the amount of tax paid on the property that attracted the higher rates of SDLT
the amount of tax you’re asking for a repayment of"


13:02 PM, 30th August 2018, About 4 years ago

Hi Laura,

I have found myself in the same situation. Did you get anywhere with HMRC. Or if not - with your solicitor?!



15:03 PM, 5th October 2018, About 4 years ago

Did anyone have any luck with an appeal due to missing the stamp duty refund deadlines ??
I've managed to miss it by 3 weeks and would really appreciate some help.
Thanks in advance

D Taylor

17:21 PM, 10th July 2019, About 3 years ago

Reply to the comment left by at 30/08/2018 - 13:02
I had the same problem and was dismissed out of hand by HMRC when I complained about the unknown deadline. I contacted my local MP and when they got involved I received another letter from HMRC which still refused the refund but added the following in the letter - which I am writing word for word as received:
"However, where a taxpayer has paid an amount of SDLT they believe wasn't due, they can make an overpayment relief claim to HMRC for repayment of the relevant amount, as long as we receive their claim within 4 years of the date they bought their new main residence. You can find guidance for overpayment relief from Section SDLTM54000 onwards in our online SDLT manual referred to above. Please note that overpayment relief isn't available if one of the exclusions applies. These exclusions are called 'Cases' and you can find these in our overpayment relief guidance. If you want to make an overpayment relief claim, you will need to write to us at the address shown at the top of this letter {the address on my letter is: BT Stamp Duty Land tax, HM Revenue and Customs, BX9 1HD}, including the amount of tax to be repaid and such information as is reasonably required for the purpose of determining whether your claim is correct (this can be copies of previous correspondence with us if you have already provided this information in the past). We will then consider your claim. If we can agree such a claim, we will refund the overpaid tax. If we can't agree then our rejection would give you a formal appealable decision which you could use to challenge HMRC's decision by way of an independent review by an officer not previously involved in the case, or at the Tax Tribunal"
Now for the good news I have made a claim and TODAY (so I'm really excited and pleased in equal amounts) HMRC have telephoned me (someone from the Complaints Department) and they have agreed to a full refund plus interest which I should receive by cheque within 10 working days. I expected to have to go to appeal but the relief overpayment claim seems to have worked. Good luck.


10:04 AM, 11th December 2019, About 3 years ago

Reply to the comment left by D Taylor at 10/07/2019 - 17:21
D Taylor, thank you very much for this information as I am in this situation too. Is there a template anywhere for this type of application please? Or will a letter do?

Thank you.


15:10 PM, 18th September 2020, About 2 years ago

Reply to the comment left by D Taylor at 10/07/2019 - 17:21
Hi D Taylor, I'm currently going tho the same thing (My solicitor said I had 3 years).  Do you mind me asking on what grounds your appeal was based on?  Cheers

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