HMRC have published guidance on applying for refunds of higher rates of SDLT. The guidance covers applications for a refund of the higher rates of SDLT for additional properties if the taxpayer sold what was previously their main home. To qualify, a previous main home must be sold within three years of buying the new property, unless exceptional circumstances apply.
There is a link to make the application online. For those who cannot use the online service there is a link to fill in SDLT16 for printing and posting.
HMRC have published guidance on applying for refunds of higher rates of SDLT. The guidance covers applications for a refund of the higher rates of SDLT for additional properties if the taxpayer sold what was previously their main home. To qualify, a previous main home must be sold within three years of buying the new property, unless exceptional circumstances apply.
There is a link to make the application online. For those who cannot use the online service there is a link to fill in SDLT16 for printing and posting.
