How to claim first-time buyer stamp duty relief
Claiming the relief
HMRC says first-time buyer relief must be claimed on the SDLT return, or by amending it. The online return should include relief code 32.
- Code 32 is the HMRC relief code.
- Shared ownership buyers should use HMRC’s calculator.
- The return process does not decide whether you qualify.
Scroll down for the full analysis.
Read the original guidance here:
How to claim first-time buyer stamp duty relief
If you qualify for first-time buyer stamp duty relief, you must put the claim on your SDLT return or amend that return later. HMRC’s manual says to enter relief code 32. Missing that step can mean the return calculates too much tax.
What this rule is about
For an eligible home purchase, first-time buyer relief can change the stamp duty calculation when the legal conditions are met and the claim is made on the SDLT return. The law sets the special tax calculation. Your SDLT return is where you tell HMRC that you are claiming it.
The code matters. It tells HMRC’s online system which relief you say applies.
What the official source says
HMRC’s manual says that a first-time buyer relief claim must be made in the SDLT return or in an amendment to it. No separate extra information is required with the claim, according to the manual.
- Enter code 32 in the reliefs field of the return.
- For an online return, HMRC says the system will use the first-time buyer rates.
- For a shared ownership purchase, use HMRC’s SDLT calculator first.
- Use that result to complete questions 1.14, 1.24 and 1.25 online.
- Enter code 32 for the shared ownership claim too.
What this means in practice
Although a conveyancer may complete it for you, the return includes a declaration that its information is correct and complete, so check it before it is sent. Check it carefully.
You do not need to attach a special first-time buyer form under HMRC’s stated process. That does not remove the need to have a sound basis for the claim.
- Confirm that first-time buyer relief applies before selecting the code.
- Keep the documents that support the facts behind the claim.
- Check that code 32 appears in the reliefs field.
- For shared ownership, save the calculator result used for the return.
How to analyse it
Start with whether you meet the legal conditions for the relief. Only then deal with the form. Making an entry on the return is a way to claim relief, but it does not itself create the entitlement.
- Work out the effective date of your purchase.
- Check the first-time buyer relief conditions that applied on that date.
- Decide whether the purchase is through a shared ownership scheme.
- Complete the SDLT return using the right calculation.
- Enter code 32 if you are making the claim.
- If the return has already gone in, consider an amendment.
Example
Amir buys his first home and meets the conditions for the relief. His conveyancer submits an online SDLT return, enters code 32, and the online service calculates tax using the special first-time buyer rates. No extra document is sent just to support that claim.
Now change one fact: Amir is buying through shared ownership. For Amir’s shared ownership purchase, HMRC’s manual says to use its calculator first and then copy the resulting figures into questions 1.14, 1.24 and 1.25. The relief code still needs to be entered.
Why this can be difficult in practice
People often treat the online calculation as proof that relief is due, even though it follows only the information entered and can produce an incorrect result. It is not.
Shared ownership adds another layer. For shared ownership, the cash paid for the initial share alone may not make the figures required for the return obvious.
- A missing relief code may leave the claim out of the return.
- A code does not fix a claim where the legal conditions are not met.
- Shared ownership documents can affect the figures entered online.
- An amendment is subject to statutory rules and time limits.
Key takeaways
- Claim the relief in the SDLT return or an amendment.
- HMRC says to use code 32.
- Use HMRC’s calculator for shared ownership purchases.
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 1 — what an SDLT return must contain
- FA 2003 Schedule 10 para 6 — when and how a return may be amended
- FA 2003 Schedule 6ZA para 4 — the tax rates where first-time buyer relief applies
- FA 2003 Schedule 9 para 15 — first-time buyer relief for shared ownership leases (provision not found on legislation.gov.uk)
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 supplied HMRC page does not explain which arrangements count as an approved shared ownership scheme.
- The applicable process and form fields should be checked against HMRC’s live service, particularly for transactions after 17 November 2025.
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.
- a copy of the submitted SDLT return or draft return
- the relief code entered on the return
- the purchase contract and transfer document
- shared ownership lease or scheme documents where relevant
- the HMRC calculator result for a shared ownership purchase
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 How to claim first-time buyer stamp duty relief [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 1 - what an SDLT return must contain https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/1/2025-11-17 - FA 2003 Schedule 10 para 6 - when and how a return may be amended https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/6/2025-11-17 - FA 2003 Schedule 6ZA para 4 - the tax rates where first-time buyer relief applies https://www.legislation.gov.uk/ukpga/2003/14/schedule/6ZA/paragraph/4/2025-11-17 - FA 2003 Schedule 9 para 15 - first-time buyer relief for shared ownership leases https://www.legislation.gov.uk/ukpga/2003/14/schedule/9/paragraph/15/2025-11-17 HMRC's guidance page on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm29895 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 supplied HMRC page does not explain which arrangements count as an approved shared ownership scheme. - The applicable process and form fields should be checked against HMRC's live service, particularly for transactions after 17 November 2025. 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: How to claim first-time buyer stamp duty relief
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