Can you claim SDLT back after an appeal?
When an earlier SDLT appeal can block a refund claim
Case E may stop an SDLT overpayment claim where you knew, or should have known, the claim point before the latest relevant event in an appeal that could have included it.
- Check the appeal grounds and dates
- Keep proof of when the point became known
- Do not assume an appeal withdrawal leaves every issue open
Scroll down for the full analysis.
Read the original guidance here:
Can you claim SDLT back after an appeal?
You may be unable to claim stamp duty back after an appeal if you knew about the point earlier and could have raised it in that appeal. This may block an SDLT overpayment claim. That can happen even when you now think you paid too much tax.
What this rule is about
Overpayment relief lets you ask HMRC to repay SDLT that you did not owe, or cancel an SDLT assessment that HMRC has made but you have not paid. It is not a second chance to run the same dispute in a new form.
The law includes limits on this route. One limit, called Case E, deals with a claim ground that a person could have raised during an appeal about the same tax bill.
That distinction sounds technical. It can decide whether HMRC has to consider your claim at all.
What the official source says
HMRC’s manual says that HMRC does not offer overpayment relief where a person could have raised the basis of the claim in an appeal about the SDLT paid or due. The legislation is more specific: Case E applies if the person knew, or ought reasonably to have known, of that basis before the latest relevant appeal event.
- The appeal must concern the SDLT amount that you now claim back.
- You must have been able to raise the point behind the repayment claim in that appeal.
- You must have known, or reasonably should have known, that point before the relevant time.
- The relevant time can be the date when the appeal period ended.
- It can instead be the date when the court or tribunal decided the appeal.
- It can also be the date when you withdrew the appeal.
- If more than one event applies, use the latest one.
- An agreement settling an appeal can count as a tribunal decision under the legislation.
There is also a separate exclusion where a person actually put the same point to a court, tribunal or HMRC during an appeal settled by agreement. That is a different rule from Case E.
What this means in practice
Labels do not make claims new. The key question is whether you could have included the point in the earlier appeal, and what you knew at that time.
Check this before changing an open appeal. Do so before narrowing, settling or withdrawing it. The official source says an appellant is expected to consider all the points they may rely on.
- Keep a clear copy of every appeal ground and later submission.
- Record when you first received the facts or advice behind a possible new point.
- Compare that date with the appeal deadline, withdrawal date and decision date.
- Read any settlement wording carefully before treating the dispute as finished.
HMRC links to separate internal guidance on the meaning of “ought reasonably to have known”. That is HMRC guidance, not a rule that replaces the wording of the legislation.
How to analyse it
Start with the history, not the refund figure. A good timeline often shows whether Case E is a problem.
- Identify the SDLT amount that you paid or that HMRC assessed.
- Set out the exact reason you say HMRC got that amount wrong.
- Check whether there was an appeal about that same amount.
- Ask whether that reason could have been included in the appeal.
- List every relevant appeal event and its date.
- Use the latest of those dates.
- Gather records showing when you knew, or could reasonably have known, the reason for the claim.
- Check separately whether anyone actually raised the reason during the appeal.
Do not skip the knowledge question. An earlier appeal alone does not, by itself, establish the Case E exclusion.
Example
Amir pays £18,000 in SDLT and later appeals an HMRC assessment about that amount. His records already showed the relevant fact. He now relies on that fact to seek a £4,000 repayment. He withdraws the appeal. If Amir could have raised that repayment point in the appeal, and knew or should reasonably have known it before withdrawal, Case E may prevent overpayment relief.
Change one fact: Amir only receives reliable documents revealing the point after he withdrew the appeal. Case E may not apply for that reason. The other conditions for an overpayment claim would still need checking.
Why this can be difficult in practice
Documents and dates usually decide disputes. Memory alone is rarely enough, especially if you make the claim long after the appeal ended.
- A broad appeal ground may or may not have covered the later claim point.
- Advice received later may explain an old fact, rather than reveal a genuinely new one.
- A settlement can have the same effect as a determined appeal in this area.
- Withdrawing an appeal does not necessarily leave every issue open for a later claim.
The statutory text for this page is current only to 17 November 2025. Check the current official legislation if your case concerns a later period.
Key takeaways
- Overpayment relief is not always available after an SDLT appeal.
- The important questions are what could have been raised and what you knew.
- Build a dated record of the appeal and the claim ground.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 Schedule 10 para 34 — claims for repayment or cancellation of overpaid SDLT
- FA 2003 Schedule 10 para 34A — exclusion where appeal grounds were already raised; exclusion for known grounds omitted from an appeal
- FA 2003 Schedule 10 para 37 — when an appeal agreement counts as a tribunal decision
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The source does not set out the detailed test for deciding what a person ought reasonably to have known.
- It can be unclear whether a later claim is truly a new point, or a point that could have been included in the earlier appeal.
- The facts and dates of the appeal process are central. A different date of knowledge, withdrawal, agreement or decision can change the result.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- The SDLT return and payment confirmation — the tax amount paid and the transaction now in dispute
- The original appeal notice — when the appeal began and which grounds were stated
- All appeal grounds and later written submissions — whether the new point was already raised or could have been raised
- HMRC letters, decisions and review documents — what was under appeal and how the dispute developed
- The tribunal or court decision, if there was one — the date and outcome of a determined appeal
- Any settlement agreement and related emails — whether the appeal was settled under the statutory agreement process
- The appeal withdrawal notice and HMRC acknowledgement — whether and when the appeal was withdrawn
- Dated advice, emails and notes about the new claim point — when the claimant knew, or should have known, the relevant facts and argument
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Can you claim SDLT back after an appeal? [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 Schedule 10 para 34 - claims for repayment or cancellation of overpaid SDLT https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34/2025-11-17 - FA 2003 Schedule 10 para 34A - exclusion where appeal grounds were already raised https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34A/2025-11-17 - FA 2003 Schedule 10 para 34A - exclusion for known grounds omitted from an appeal https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34A/2025-11-17 - FA 2003 Schedule 10 para 37 - when an appeal agreement counts as a tribunal decision https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/37/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm54150 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. HMRC guidance is HMRC's view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not set out the detailed test for deciding what a person ought reasonably to have known. - It can be unclear whether a later claim is truly a new point, or a point that could have been included in the earlier appeal. - The facts and dates of the appeal process are central. A different date of knowledge, withdrawal, agreement or decision can change the result. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: Can you claim SDLT back after an appeal?
Search Land Tax Advice with Google
