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HMRC Tax AppealsUnited Kingdom
Free SDLT Higher Rate Refund Claim Letter Template
An SDLT Higher Rate refund claim is the formal route for recovering the Higher Rates for Additional Dwellings (HRAD) surcharge paid on the purchase of a residential property in the United Kingdom, where the purchaser has subsequently sold their previous main residence within the three-year statutory window. Use our free UK template under paragraph 3 of Schedule 4ZA to the Finance Act 2003 — the refund is the HRAD surcharge element (3% for transactions before 31 October 2024; 5% for transactions on or after 31 October 2024) and must be claimed within twelve months of the sale of the previous main residence.
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SDLT Higher Rate Refund Claim
Claim Under FA 2003 Schedule 4ZA Paragraph 3 · 22 May 2026
Olivia Catherine Newton
8 Linden Drive, Reading RG4 6PT
07700 900330
o.newton@email.co.uk
22 May 2026
BT - Stamp Duty Land Tax — HM Revenue and Customs
BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom
SDLT HIGHER RATE REFUND CLAIM — REPLACEMENT OF MAIN RESIDENCE
UTRN: 12345678901
Dear Sir or Madam,
I write to claim a refund of the Higher Rates for Additional Dwellings (HRAD) element of the Stamp Duty Land Tax paid on the purchase of 8 Linden Drive, Reading RG4 6PT on 15 December 2025. The HRAD element was paid because, at the effective date of the transaction, I owned more than one dwelling. I have since disposed of my previous main residence at 47 Beechcroft Avenue, London NW7 4AT on 18 April 2026, within the three-year statutory window in paragraph 3 of Schedule 4ZA to the Finance Act 2003. The conditions for refund under paragraph 3 are accordingly satisfied and I respectfully request a repayment of £30,750. This claim is lodged within the 12-month window from the date of sale (the deadline is 18 April 2027).
I write to claim a refund of the Higher Rates for Additional Dwellings (HRAD) element of the Stamp Duty Land Tax paid on the purchase of 8 Linden Drive, Reading RG4 6PT on 15 December 2025. The HRAD element was paid because, at the effective date of the transaction, I owned more than one dwelling. I have since disposed of my previous main residence at 47 Beechcroft Avenue, London NW7 4AT on 18 April 2026, within the three-year statutory window in paragraph 3 of Schedule 4ZA to the Finance Act 2003. The conditions for refund under paragraph 3 are accordingly satisfied and I respectfully request a repayment of £30,750. This claim is lodged within the 12-month window from the date of sale (the deadline is 18 April 2027).
1.
PURCHASER IDENTIFICATION
Purchaser: Olivia Catherine Newton
Joint purchaser: Marcus Edward Newton
Unique Taxpayer Reference (UTR): 5566778899
National Insurance number: LC 22 11 88 A
Correspondence address: 8 Linden Drive, Reading RG4 6PT
Telephone: 07700 900330
Email: o.newton@email.co.uk
Joint purchaser: Marcus Edward Newton
Unique Taxpayer Reference (UTR): 5566778899
National Insurance number: LC 22 11 88 A
Correspondence address: 8 Linden Drive, Reading RG4 6PT
Telephone: 07700 900330
Email: o.newton@email.co.uk
2.
NEW PROPERTY — TRANSACTION ON WHICH HRAD WAS PAID
Property address: 8 Linden Drive, Reading RG4 6PT
Effective date of purchase: 15 December 2025
Purchase price: £615,000
Unique Transaction Reference Number (UTRN): 12345678901
Three-year disposal window expires: 15 December 2028
Effective date of purchase: 15 December 2025
Purchase price: £615,000
Unique Transaction Reference Number (UTRN): 12345678901
Three-year disposal window expires: 15 December 2028
3.
PREVIOUS MAIN RESIDENCE — DISPOSAL WITHIN THE STATUTORY WINDOW
Previous main residence address: 47 Beechcroft Avenue, London NW7 4AT
Date of disposal (completion): 18 April 2026
Sale price: £548,000
Refund claim deadline: 18 April 2027 (12 months from the date of sale)
Refund amount claimed: £30,750
Date of disposal (completion): 18 April 2026
Sale price: £548,000
Refund claim deadline: 18 April 2027 (12 months from the date of sale)
Refund amount claimed: £30,750
4.
STATEMENT IN SUPPORT
I purchased the new main residence at 8 Linden Drive, Reading on 15 December 2025. At completion my previous main residence at 47 Beechcroft Avenue, London had not yet sold and I therefore paid the 5% HRAD surcharge of £30,750 in addition to the standard residential SDLT. I have since sold the previous main residence on 18 April 2026, within the three-year statutory window in paragraph 3 of Schedule 4ZA to the Finance Act 2003. I respectfully request a refund of the £30,750 HRAD element.
5.
REPLACEMENT TIMELINE AND THREE-YEAR WINDOW
Paragraph 3 of Schedule 4ZA to the Finance Act 2003 provides that the higher rates for additional dwellings do NOT apply where the purchaser is replacing their only or main residence. The replacement test is met where, at the effective date of the new purchase, the purchaser intends the new dwelling to be their only or main residence AND has, within the previous three years OR will, within the following three years, disposed of an old only or main residence. Where the higher rates have already been paid (because the previous main residence had not yet been sold), paragraph 3(7)(b) of Schedule 4ZA provides for a refund once the disposal takes place — provided the disposal occurs within the three-year forward window.
I and my husband Marcus Newton purchased our previous main residence at 47 Beechcroft Avenue, London in March 2018 and lived there as our only or main residence until June 2025 when we relocated to Reading for my employment. The Beechcroft Avenue property was marketed for sale from August 2025 onwards. We exchanged contracts on the purchase of 8 Linden Drive on 30 November 2025 and completed on 15 December 2025. At that effective date the Beechcroft Avenue property remained unsold (a buyer had withdrawn three days before exchange). We therefore paid the HRAD surcharge of £30,750 on completion of the Linden Drive purchase. The Beechcroft Avenue property re-marketed on 5 January 2026, attracted a new buyer in March 2026 and completed on 18 April 2026. The new property at Linden Drive has been our only or main residence from 15 December 2025 onwards (council tax registration and electoral roll registration enclosed). We have organised the supporting evidence pack in the order set out below and recognise that HMRC may request additional verification.
Confirmation: the disposal of the previous main residence on 18 April 2026 fell within the three-year window expiring on 15 December 2028.
I and my husband Marcus Newton purchased our previous main residence at 47 Beechcroft Avenue, London in March 2018 and lived there as our only or main residence until June 2025 when we relocated to Reading for my employment. The Beechcroft Avenue property was marketed for sale from August 2025 onwards. We exchanged contracts on the purchase of 8 Linden Drive on 30 November 2025 and completed on 15 December 2025. At that effective date the Beechcroft Avenue property remained unsold (a buyer had withdrawn three days before exchange). We therefore paid the HRAD surcharge of £30,750 on completion of the Linden Drive purchase. The Beechcroft Avenue property re-marketed on 5 January 2026, attracted a new buyer in March 2026 and completed on 18 April 2026. The new property at Linden Drive has been our only or main residence from 15 December 2025 onwards (council tax registration and electoral roll registration enclosed). We have organised the supporting evidence pack in the order set out below and recognise that HMRC may request additional verification.
Confirmation: the disposal of the previous main residence on 18 April 2026 fell within the three-year window expiring on 15 December 2028.
6.
REFUND COMPUTATION
The HRAD surcharge rate paid was 5% (HRAD rate for transactions on or after 31 October 2024). The refund is computed by subtracting the standard residential SDLT (the amount that would have been due had the HRAD not applied) from the total SDLT actually paid.
HRAD element paid: £30,750
Standard residential SDLT paid: £20,750
Refund claimed: £30,750
UTRN to credit: 12345678901
The total SDLT paid on the Linden Drive purchase was £51,500, calculated as: standard residential SDLT of £20,750 (£615,000 less the £250,000 nil-rate band, taxed at the standard 5% / 10% / 12% bands) plus the 5% HRAD surcharge of £30,750 (5% of £615,000). The refund claimed is the £30,750 HRAD surcharge.
HRAD element paid: £30,750
Standard residential SDLT paid: £20,750
Refund claimed: £30,750
UTRN to credit: 12345678901
The total SDLT paid on the Linden Drive purchase was £51,500, calculated as: standard residential SDLT of £20,750 (£615,000 less the £250,000 nil-rate band, taxed at the standard 5% / 10% / 12% bands) plus the 5% HRAD surcharge of £30,750 (5% of £615,000). The refund claimed is the £30,750 HRAD surcharge.
7.
SUPPORTING EVIDENCE
The following evidence accompanies this refund claim:
— Completion statements for both transactions — purchase of the new property and sale of the previous main residence.
— Copies of the title deeds / Land Registry entries for the previous main residence and the new property.
— Council tax records evidencing main residence occupation at the previous address up to the date of disposal and at the new address from the effective date of purchase.
Other evidence enclosed:
Annex A — completion statement for 8 Linden Drive (15 December 2025); Annex B — completion statement for 47 Beechcroft Avenue (18 April 2026); Annex C — Land Registry Title Information Documents for both properties; Annex D — council tax accounts for Beechcroft Avenue (closing) and Linden Drive (opening); Annex E — electoral roll registration confirmation; Annex F — SDLT1 return for 8 Linden Drive showing HRAD code 04.
— Completion statements for both transactions — purchase of the new property and sale of the previous main residence.
— Copies of the title deeds / Land Registry entries for the previous main residence and the new property.
— Council tax records evidencing main residence occupation at the previous address up to the date of disposal and at the new address from the effective date of purchase.
Other evidence enclosed:
Annex A — completion statement for 8 Linden Drive (15 December 2025); Annex B — completion statement for 47 Beechcroft Avenue (18 April 2026); Annex C — Land Registry Title Information Documents for both properties; Annex D — council tax accounts for Beechcroft Avenue (closing) and Linden Drive (opening); Annex E — electoral roll registration confirmation; Annex F — SDLT1 return for 8 Linden Drive showing HRAD code 04.
8.
JOINT PURCHASERS
Where there is more than one purchaser, paragraph 3 of Schedule 4ZA to the Finance Act 2003 applies to each purchaser individually — if any one purchaser would have been chargeable to the higher rates on the transaction, the higher rates apply to the whole transaction. The replacement test must therefore be satisfied in respect of each purchaser whose previous main residence triggered the original HRAD charge.
My husband Marcus Edward Newton is a joint purchaser on the Linden Drive transaction. He was also a joint owner of the Beechcroft Avenue previous main residence. Both purchasers have therefore satisfied the replacement test under paragraph 3 of Schedule 4ZA to the Finance Act 2003. The refund is sought in joint names.
My husband Marcus Edward Newton is a joint purchaser on the Linden Drive transaction. He was also a joint owner of the Beechcroft Avenue previous main residence. Both purchasers have therefore satisfied the replacement test under paragraph 3 of Schedule 4ZA to the Finance Act 2003. The refund is sought in joint names.
9.
SPOUSES AND CIVIL PARTNERS — SINGLE UNIT (SCH 4ZA PARA 9)
Paragraph 9 of Schedule 4ZA to the Finance Act 2003 treats spouses and civil partners living together at the effective date as a single unit for the higher rates test. Where either spouse or civil partner held another dwelling, the higher rates apply to the transaction whether or not the spouse or civil partner is on the title to the new property. The corollary at refund stage is that the disposal of the previous main residence — the residence treated as the only or main residence of the couple — must be evidenced and dated.
We were married on 7 July 2017 and have lived together throughout the relevant period. Paragraph 9 of Schedule 4ZA to the Finance Act 2003 treats us as a single unit for the higher rates test. The Beechcroft Avenue property was held in joint names and was our shared only or main residence until June 2025. The Linden Drive property is now our shared only or main residence.
We were married on 7 July 2017 and have lived together throughout the relevant period. Paragraph 9 of Schedule 4ZA to the Finance Act 2003 treats us as a single unit for the higher rates test. The Beechcroft Avenue property was held in joint names and was our shared only or main residence until June 2025. The Linden Drive property is now our shared only or main residence.
10.
CONCLUSION AND REPAYMENT REQUESTED
I respectfully request HMRC to repay the HRAD element of the SDLT paid on the purchase of 8 Linden Drive, Reading RG4 6PT on 15 December 2025 in the sum of £30,750. Repayment should be credited to the UTRN 12345678901 and paid to the bank account details previously notified to HMRC (or such details as I shall provide on request). Please acknowledge receipt of this claim and notify me of the outcome in writing as soon as possible.
YOURS FAITHFULLY,
Olivia Catherine Newton
Purchaser — 22 May 2026
Date: ____________________
PURCHASER
Olivia Catherine Newton
Date: ____________________
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What Is an SDLT Higher Rate Refund Claim?
The Higher Rates for Additional Dwellings (HRAD) surcharge is the additional Stamp Duty Land Tax payable in England and Northern Ireland on the purchase of a residential property where, at the effective date of the transaction, the purchaser owns more than one dwelling. The surcharge was introduced by the Finance Act 2016 and operates as Schedule 4ZA to the Finance Act 2003. The HRAD rate was 3% for transactions before 31 October 2024 and was increased to 5% for transactions on or after that date.
Paragraph 3 of Schedule 4ZA contains the replacement of main residence rule — the higher rates do NOT apply where the purchaser is replacing their only or main residence. The replacement test is satisfied where the purchaser has disposed of the previous main residence within the previous three years or will dispose of it within the following three years. Where the HRAD surcharge has already been paid (because the previous main residence had not yet been sold at the effective date of the new purchase), paragraph 3(7)(b) of Schedule 4ZA gives the purchaser the right to claim a refund once the disposal has taken place — provided the disposal occurs within the three-year forward window.
The refund claim must be made within twelve months of the sale of the previous main residence, or within twelve months of the SDLT return filing date, whichever is later. After that 12-month window has closed, overpayment relief under Schedule 11A to the Finance Act 2003 may be available up to four years from the effective date of the transaction. The claim is made online via the gov.uk Sign In service ("Apply for a refund of the higher rates of Stamp Duty Land Tax") or by letter to BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom. Where the disposal falls outside the three-year window because of an impediment outside the purchaser's control, the exceptional circumstances extension introduced by the Finance Act 2020 can be relied on under paragraph 3(7A) of Schedule 4ZA.
What's Covered in This Template
Our UK SDLT Higher Rate refund template builds the supporting letter for the HMRC online refund route — purchaser identification, the HRAD transaction details, the previous main residence sale details, the three-year window analysis and the refund computation.
Purchaser + Joint Purchaser Block
Records the purchaser name, address and NI number / UTR plus any joint purchaser. Each joint purchaser is separately tested under paragraph 3 of Schedule 4ZA — if any one would have been chargeable to HRAD, the higher rates applied to the whole transaction.
HMRC SDLT Postal Address
Pre-fills the BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom correspondence address — different from the SA address (BX9 1AS) and from the SDLT paper return address (BX9 1LT).
New Property + UTRN
Records the new property address, the effective date of purchase, the purchase price and the 11-digit Unique Transaction Reference Number from the original SDLT1 return — used by HMRC to credit the refund.
Previous Main Residence Sale Details
Records the previous main residence address, the date of completion of sale and the sale price — the auto-calculated 12-month refund deadline runs from the date of sale.
Auto-Calculated 3-Year Window
Calculates the three-year disposal window from the effective date of the new purchase under paragraph 3(7)(b) of Schedule 4ZA so the purchaser can see at a glance whether the disposal is in time.
Expert: Replacement Timeline Narrative
Sets out the sequence of events — when the previous main residence was put on the market; the chain timeline; when the new property was found; the effective date of the new purchase; the date of completion of the sale of the previous main residence; the use of the new property since purchase.
Expert: Exceptional Circumstances Extension
Where the sale falls outside the three-year window, the FA 2020 paragraph 3(7A) extension — Covid-19 lockdown delays, leasehold management disputes, structural defects, family bereavement and similar impediments outside the purchaser's control.
Expert: Refund Computation (3% / 5% Rate Switch)
HRAD rate selector — 3% for transactions before 31 October 2024; 5% for transactions on or after that date. The refund is the HRAD surcharge element; the standard residential SDLT remains payable.
Expert: Supporting Evidence Pack
Completion statements for both transactions; Land Registry / title deeds; council tax records evidencing main residence occupation; bank statements showing sale proceeds and mortgage discharge.
Expert: Joint Purchasers + Spousal Single-Unit (Sch 4ZA para 9)
Joint purchasers are tested individually; spouses and civil partners are treated as a single unit under paragraph 9 of Schedule 4ZA. The template addresses both scenarios in dedicated clauses.
Single Signer — Purchaser
The letter is signed by the purchaser. No witness or notarisation is required for an HMRC SDLT refund claim.
How to Claim an SDLT Higher Rate Refund
Follow these steps to produce a well-structured SDLT Higher Rate refund claim letter in a format HMRC accepts across England and Northern Ireland.
- 1
Confirm the 3-Year Window
The disposal of the previous main residence must complete within three years of the effective date of the new purchase. The template auto-calculates the three-year window. If the disposal is outside the window, consider the exceptional circumstances extension under paragraph 3(7A) of Schedule 4ZA.
- 2
Confirm the 12-Month Refund Deadline
The refund claim must be made within twelve months of the sale of the previous main residence, or within twelve months of the SDLT return filing date, whichever is later. The template auto-calculates the deadline from the date of sale.
- 3
Gather the UTRN and the Original SDLT1 Return
The 11-digit Unique Transaction Reference Number from the original SDLT1 return is required for HMRC to identify the transaction and credit the refund. Your conveyancer will have the figure on file.
- 4
Build the Replacement Timeline (Expert)
Set out when the previous main residence was put on the market; the chain timeline; when the new property was found; the effective date of the new purchase; the date of completion of the sale; the use of the new property since purchase.
- 5
Apply the Refund Computation (Expert)
HRAD was 3% for transactions before 31 October 2024 and is 5% for transactions on or after that date. The refund is the HRAD surcharge amount paid; the standard residential SDLT (under the normal banded computation) remains payable.
- 6
Address Joint Purchasers and Spouses (Expert)
Each joint purchaser is separately tested under paragraph 3 of Schedule 4ZA. Spouses and civil partners are treated as a single unit under paragraph 9. The template builds the right argument for each scenario.
- 7
Submit Online or by Letter
The recommended route is the gov.uk Sign In online refund service ("Apply for a refund of the higher rates of Stamp Duty Land Tax"). Alternatively, post the claim letter to BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom. Keep proof of postage.
- 8
Enclose the Evidence Pack
Completion statements for both transactions, Land Registry / title deeds, council tax records evidencing main residence occupation and bank statements showing the receipt of sale proceeds and the mortgage discharge.
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Legal Considerations — SDLT Higher Rate Refund
SDLT is governed by the Finance Act 2003. The Higher Rates for Additional Dwellings regime is in Schedule 4ZA. The refund route applies to transactions in England and Northern Ireland; Scotland and Wales operate separate regimes.
This template is for general information and does not constitute legal or tax advice. The Solicitors Regulation Authority and the Chartered Institute of Taxation regulate practitioners advising on SDLT. Where the refund claim involves an exceptional circumstances extension, a partnership purchase or a complex joint / spousal position, formal advice from a solicitor or chartered tax adviser is strongly recommended.
Reviewed for England and Northern Ireland
Statutory Framework
The Higher Rates for Additional Dwellings regime operates under Schedule 4ZA to the Finance Act 2003 (introduced by the Finance Act 2016). Paragraph 3 contains the replacement of main residence rule — the higher rates do NOT apply where the purchaser is replacing their only or main residence. Paragraph 3(6) operates the backward look (previous main residence sold within three years before purchase); paragraph 3(7)(b) operates the forward look (previous main residence sold within three years after purchase, refund route).
Refund Time Limits
The refund claim must be made within twelve months of the sale of the previous main residence, or within twelve months of the SDLT return filing date, whichever is later. After that 12-month amendment window has closed, the only route to a refund is overpayment relief under Schedule 11A of the Finance Act 2003 — available up to four years from the effective date of the transaction. The 12-month route is administratively simpler and faster.
Rate Change — 31 October 2024
The HRAD surcharge rate was increased from 3% to 5% with effect from 31 October 2024. Refund claims relate to the HRAD surcharge actually paid — claims for transactions before 31 October 2024 are at 3% on the purchase price; claims for transactions on or after that date are at 5%. The template includes a rate selector to track the rate actually paid.
Exceptional Circumstances Extension — Para 3(7A)
Paragraph 3(7A) of Schedule 4ZA (inserted by the Finance Act 2020) provides for an extended window where exceptional circumstances outside the purchaser's control prevented the disposal from completing within the three-year period AND the disposal completes as soon as reasonably practicable after the impediment is removed. HMRC has accepted Covid-19 lockdown delays, prolonged leasehold management disputes, structural defects coming to light during marketing and family bereavement among the qualifying circumstances.
Spouses and Civil Partners — Para 9 Single Unit
Paragraph 9 of Schedule 4ZA treats spouses and civil partners living together at the effective date as a single unit. Where either spouse held another dwelling, the higher rates applied to the new purchase whether or not the spouse is on the title. The corollary at refund stage is that the disposal of the previous main residence — the residence treated as the only or main residence of the couple — must be evidenced and dated.
Devolution — Scotland and Wales
SDLT does not apply in Scotland — Scottish purchasers pay Land and Buildings Transaction Tax (LBTT) under the Land and Buildings Transaction Tax (Scotland) Act 2013 with a separate Additional Dwelling Supplement (ADS) and use the Revenue Scotland refund route. SDLT does not apply in Wales — Welsh purchasers pay Land Transaction Tax (LTT) under the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 with a separate Higher Rate residential transaction and use the Welsh Revenue Authority refund route.
Frequently Asked Questions
Build Your SDLT Higher Rate Refund Claim
Produce a clear, statute-cited refund claim letter HMRC can process quickly. The template covers the three-year window, the FA 2020 exceptional circumstances extension, the 3% / 5% rate switch, joint purchasers and the paragraph 9 spousal single-unit rule — and routes the claim to BT - Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom.
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