Additional SDLT refund criteria?

Additional SDLT refund criteria?

15:26 PM, 9th June 2022, About 2 years ago 5

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Hi All, I have a question regarding the additional SDLT refund criteria.

My wife purchased her property in November 2017 before moving into my property in January 2020. I have owned my owned property since 2013.

In the last 30 months, whilst my wife has lived with me, my wife’s property has been let on a Buy to Let mortgage. We are purchasing another property (together) as our new main residence, and I intend to sell my property in 12 months whilst we renovate the new property.

We are due to pay the additional 3% SDLT. However, I wondered if we would be entitled to a refund once I sell my property in 12 months’ time as we will be replacing our main residence even though my wife already owns a Buy to Let property?

Any advice would be greatly appreciated.


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Darren Peters

8:48 AM, 10th June 2022, About 2 years ago

I think the diagram above is wrong about selling within 18 months. HMRC is stating 36 months on their website here:

(about halfway down)

Neil Patterson

9:11 AM, 10th June 2022, About 2 years ago

Correct it is three years to get a refund, but they never updated this flow chart, which is very useful to help explain how it works given the number of times we get the question.


13:15 PM, 12th June 2022, About 2 years ago

I dont think either of you are eligible for an sdlt refund because if your wifes BTL and because youre married.

Grumpy Doug

22:16 PM, 12th June 2022, About 2 years ago

Reply to the comment left by David at 12/06/2022 - 13:15
David. I believe you're incorrect. Irrespective of how many BTLs that you own, replacing a main residence with a main residence does not attract the additional SDLT. You do have 3 years to do this to allow for delays in the sale of the previous main residence, or other reasons such as a refurb of the new one. You must claim the refund within 12 months of the sale of the previous residence or within 12 months of the filing date of your SDLT tax return, whichever comes later. There have been cases where HMRC have refused a refund because of this, despite the 3 year rule. As always, please check with a fully certified professional


10:19 AM, 13th June 2022, About 2 years ago

Reply to the comment left by Grumpy Doug at 12/06/2022 - 22:16
You may be right, but if the new property is being purchased in joint names, HMRC may argue that its not replacing a main residence for the wife as that has been let out. Now I think more about this I think Ramzi is going to need specialist advice.

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