HMRC have launched a new online form to apply for repayment of the higher SDLT rates for additional properties when you sell what was previously your main home.

The form can be completed by the main buyer of the new property, or their agent.

The deadline for submission is 3 months after the sale of the previous main residence, or 12 months from the filing date of the return if later.

If the repayment is going to an agent rather than a purchaser you need to attach a covering letter and signed purchaser authority.

If you’re an agent you’ll need to attach a signed letter of consent from the buyer.


Our subscriber guide: SDLT & residential property: higher rate

HMRC’s paper and online forms can be found here.

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