HMRC update higher rates of Stamp Duty Land Tax guidance

Released 30 January 2019

HMRC have updated stamp duty land tax guidance to explain about refunds of higher rates of SDLT before and on or after 29 October 2019.

Higher rates of Stamp Duty Land Tax explains when higher rates of Stamp Duty Land Tax (SDLT) are payable on the purchase of a residential property in England or Northern Ireland. The guidance has been updated on when and how a refund can be obtained include information on properties sold on or before 28 October 2018 and properties sold on or after 29 October 2018. Refunds in respect of sales of a previous main residence on 28 October 2018 or earlier, must be claimed within either 3 months of the sale or 12 months of the filing date of the SDLT return relating to the new residence, whichever comes later. Refunds in respect of sales of a previous main residence on 29 October 2018 or later must be claimed within 12 months of either the sale of the previous main residence or filing date of the SDLT return relating to the new residence, whichever comes later.

View the updated guidance at Higher rates of Stamp Duty Land Tax.

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