Property and Landlord Tax UK 2026/27 — Rental Income, CGT, Relief and FilingStamp Duty Refund Calculator UK — Check If You're Owed Money Back
Calculate if you're entitled to a stamp duty refund. Reclaim overpayments for second homes sold, uninhabitable properties, and other qualifying scenarios.
Thousands of homebuyers overpay stamp duty every year without realising. Use this guide to check if you’re owed a refund and how much you could reclaim.
Main Refund Scenarios
| Scenario | Potential Refund | Deadline to Claim |
|---|
| Sold previous home within 3 years | 5% of purchase price | 12 months from sale |
| Property was uninhabitable | Varies (lower rate band) | 12 months from filing |
| Multiple dwellings relief missed | Varies | 12 months from filing |
| First-time buyer relief missed | Up to £11,250 | 12 months from filing |
| HMRC calculation error | Full overpayment | Contact HMRC |
Scenario 1: Sold Your Previous Home
If you paid the 5% additional dwelling surcharge because you owned two properties at completion, you can claim it back when you sell your previous main home.
The Rule
| Requirement | Details |
|---|
| Paid 5% surcharge | At time of purchase |
| Sell previous home | Must be sold (not just listed) |
| Within 3 years | Of buying the new property |
| Previous home was main residence | At some point before purchase |
Calculate Your Refund
| Purchase Price | 5% Surcharge Paid | Your Refund |
|---|
| £200,000 | £10,000 | £10,000 |
| £250,000 | £12,500 | £12,500 |
| £300,000 | £15,000 | £15,000 |
| £400,000 | £20,000 | £20,000 |
| £500,000 | £25,000 | £25,000 |
| £600,000 | £30,000 | £30,000 |
| £750,000 | £37,500 | £37,500 |
| £1,000,000 | £50,000 | £50,000 |
Timeline Example
| Date | Event | Action |
|---|
| 1 March 2024 | Bought new home, still owned old home | Paid SDLT including 5% surcharge |
| 1 June 2025 | Sold previous main home | Qualified for refund |
| Deadline | 1 June 2026 | Latest date to claim (12 months from sale) |
How to Claim
- Go to gov.uk/guidance/stamp-duty-land-tax-apply-for-a-repayment
- Select “Apply to amend a return to apply for the 3-year refund of the higher rates”
- Provide your SDLT transaction reference (format: SDLT followed by numbers)
- Include details of both properties and sale date
- Refund typically arrives within 15-30 working days
Scenario 2: Uninhabitable Property
If you bought a property in such poor condition that it couldn’t be lived in, you may have overpaid. Uninhabitable properties attract non-residential SDLT rates, which are often lower.
What Counts as Uninhabitable
| Likely Uninhabitable | Probably Not Uninhabitable |
|---|
| No kitchen facilities | Dated kitchen |
| No bathroom/toilet | Old bathroom |
| No heating or hot water | Old heating system |
| Structural instability | Cosmetic damage |
| Property condemned | Just needs updating |
| No roof/floor | Minor repairs needed |
Rate Comparison
| Purchase Price | Residential SDLT | Non-Residential SDLT | Potential Saving |
|---|
| £150,000 | £0 | £0 | £0 |
| £200,000 | £1,500 | £1,000 | £500 |
| £300,000 | £5,000 | £4,500 | £500 |
| £400,000 | £10,000 | £9,500 | £500 |
| £500,000 | £15,000 | £14,500 | £500 |
| £750,000 | £30,000 | £27,000 | £3,000 |
Warning: HMRC scrutinises these claims closely. Professional advice is recommended.
Scenario 3: Multiple Dwellings Relief (MDR)
If you bought a property with an annexe, granny flat, or multiple self-contained units, you might qualify for Multiple Dwellings Relief.
How MDR Works
MDR allows you to pay SDLT based on the average value of each dwelling rather than the total price.
| Purchase | Total Price | Dwellings | Average | SDLT Without MDR | SDLT With MDR | Saving |
|---|
| House + self-contained annexe | £500,000 | 2 | £250,000 | £15,000 | £5,000 | £10,000 |
| House + 2 flats | £750,000 | 3 | £250,000 | £30,000 | £7,500 | £22,500 |
What Qualifies
| Likely Qualifies | Unlikely to Qualify |
|---|
| Self-contained annexe with kitchen, bathroom, separate entrance | Granny bedroom within main house |
| Separate flat within building | Bedroom with ensuite |
| Multiple separate units | House with multiple reception rooms |
| Property with separate utility connections | Open-plan living space |
Scenario 4: First-Time Buyer Relief Missed
If you were a first-time buyer but were incorrectly charged standard rates, you can claim the difference back.
First-Time Buyer Rates (2025/26)
| Purchase Price | First-Time Buyer SDLT | Standard SDLT | Potential Refund |
|---|
| Up to £425,000 | £0 | £6,250 | Up to £6,250 |
| £450,000 | £1,250 | £8,750 | £7,500 |
| £500,000 | £3,750 | £12,500 | £8,750 |
| £600,000 | N/A (standard rates apply) | £17,500 | N/A |
First-time buyer relief applies to properties up to £625,000 (normal rates above £425,000).
Who Qualifies
| First-Time Buyer | Not First-Time Buyer |
|---|
| Never owned property anywhere in world | Owned property abroad |
| Never inherited property (even if sold) | Had property gifted/inherited |
| Both buyers are first-timers (joint purchase) | One buyer owned previously |
Scenario 5: Repayment for Divorce or Separation
When relationships end, SDLT can sometimes be reclaimed.
Transfer Between Spouses
| Situation | SDLT Impact |
|---|
| Transfer to spouse during marriage | SDLT-free |
| Transfer to spouse as part of divorce settlement | SDLT-free |
| Buying out ex-partner’s share | May be SDLT-free depending on circumstances |
If you paid SDLT on an exempt transfer, you can claim it back.
How to Check Your SDLT Payment
Step 1: Find Your Original SDLT Certificate
| Document | What It Shows |
|---|
| SDLT5 certificate | Confirms SDLT paid, transaction reference |
| Completion statement | Shows SDLT amount paid |
| Solicitor’s file | Full breakdown of transaction |
Step 2: Recalculate What You Should Have Paid
| You Need | Where to Find |
|---|
| Purchase price | Completion statement |
| Property type | Your conveyancer should have assessed |
| Dwelling status | Check if MDR applied |
| Buyer status | First-time buyer or not |
| Calculation | Action |
|---|
| You paid correct amount | No refund due |
| You overpaid | Submit refund claim |
| You underpaid | Consider informing HMRC (penalties for non-disclosure) |
Refund Deadlines Summary
| Refund Type | Deadline |
|---|
| 5% surcharge (sold previous home) | 12 months from sale or 12 months from SDLT filing, whichever is later |
| First-time buyer relief | 12 months from SDLT filing date |
| Multiple dwellings relief | 12 months from SDLT filing date |
| Calculation error | Contact HMRC — may have longer |
| Uninhabitable property | 12 months from filing (seek advice) |
What You’ll Need to Claim
| Document | Purpose |
|---|
| SDLT5 certificate or transaction reference | Identifies your purchase |
| Completion statement | Shows what you paid |
| Sale evidence (if selling previous home) | Proves sale date |
| Property photos (if uninhabitable claim) | Supports condition |
| Surveyor report (if uninhabitable claim) | Professional evidence |
| Floor plans (if MDR claim) | Shows separate dwellings |
Claim Process
Online Claim
- Go to gov.uk and search “SDLT repayment”
- Complete online form with transaction details
- Submit supporting evidence if required
- Receive acknowledgement from HMRC
- Refund paid within 15-30 working days
If HMRC Rejects Your Claim
| Step | Action |
|---|
| 1 | Request written reasons for rejection |
| 2 | Gather additional evidence |
| 3 | Appeal the decision (30 days from rejection) |
| 4 | Consider professional advice |
| 5 | Tribunal if necessary (rare) |
When to Get Professional Help
| Situation | Recommended Action |
|---|
| Large refund claim (over £25,000) | Seek specialist advice |
| Uninhabitable property claim | Get surveyor evidence, consider solicitor |
| MDR claim | Property tax specialist |
| HMRC rejected claim | Consider appeal with professional support |
| Complex situation | Tax adviser or property solicitor |