HMRC have issued a press release warning new homeowners about cold calls from repayment agents advising them to make spurious Stamp Duty Land Tax (SDLT) refund claims.

HMRC is aware of homeowners being approached by what they describe as 'rogue repayment agents' claiming that SDLT has been substantially overpaid for reasons which include:

  • Multiple Dwelling Relief should apply to the transaction.
  • Lower rates of SDLT should apply as the transaction consists of non-residential property.
  • Lower rates of SDLT should apply as the property is uninhabitable.
  • Lower rates of SDLT should apply as the property includes communal gardens.

HMRC advise that care and a second opinion should be sought when considering whether SDLT may have been overpaid.

Useful guides on this topic

SDLT: Stamp Duty Land Tax, start here
What is SDLT? What are the SDLT rates? What is exempt from SDLT? What reliefs are available? When are returns due? When can you amend a return?

Reduced rates of SDLT for first-time buyers
What Stamp Duty Land Tax (SDLT) relief is available to first-time buyers? What qualifying conditions must be met?

SDLT: Multiple Dwelling Relief 
What is Multiple Dwellings Relief (MDR) for Stamp Duty Land Tax purposes? When does it apply and how is it claimed?

SDLT: MDR & Annexes Tool
Stamp Duty Land Tax (SDLT) Tool, if you are buying two or more properties in a single transaction use this tool to see if you meet the qualifying conditions and you may be able to claim both Multiple Dwellings Relief and relief from the Higher Rate Charge.

SDLT: Residential property & dwellings
What is residential property for Stamp Duty Land Tax (SDLT)? What tax rate applies?  What garden and grounds are subject to higher rates of SDLT?

External links

HMRC press release: New homeowners warned over tax refund claims

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