Can you claim stamp duty back after an SDLT appeal?
In short
You cannot normally use SDLT overpayment relief to reopen the same ground already raised in an appeal that was decided or settled with legal effect.
- Compare the appeal and claim wording.
- Keep the decision and settlement papers.
- HMRC’s manual is guidance; legislation controls.
Scroll down for the full analysis.
Read the original guidance here:
Can you claim stamp duty back after an SDLT appeal?
If an SDLT appeal has already resolved, or properly settled, a point, you cannot use a later stamp duty repayment claim to argue that same point again. The paperwork matters.
What this rule is about
Overpayment relief lets you ask HMRC to repay SDLT you believe was not due. It is not a second chance to run an appeal that has ended.
People call this the Case D exclusion. It aims to stop the same dispute from being decided twice.
What the official source says
HMRC’s manual says overpayment relief is unavailable where the claim rests on the same basis as an appeal decided by a tribunal. The legislation refers to grounds put forward in the appeal.
- You exclude a ground if you put it to a court or tribunal during your appeal.
- The rule also covers a ground that you put to HMRC when the appeal was settled by agreement.
- A qualifying settlement has the same effect as a tribunal decision.
What this means in practice
A different claim form does not make an old argument new. Compare what your appeal said with what your proposed repayment claim says.
- Keep every version of your appeal grounds.
- Keep the final decision or settlement record.
- Separate a genuinely new point from one already argued.
How to analyse it
The question is whether, for that SDLT amount, you put the point forward in the appeal, whether in the notice, later arguments, tribunal proceedings, or a settlement with HMRC. The record answers it.
- Identify the SDLT decision and amount in dispute.
- Read the notice of appeal and later written arguments.
- Check whether a tribunal decided the point.
- Check whether the appeal ended by an agreement with legal effect.
Example
After paying £8,000 of SDLT, Alex appeals on the basis that the tax calculation was wrong. Alex then agrees the appeal with HMRC. HMRC will block a later overpayment claim that uses that same calculation argument. Calling it a repayment claim does not change the point already settled.
Why this can be difficult in practice
In practice, appeal grounds may be brief even though later claim papers set out the issue in detail. Fresh documents do not automatically make the ground different. Equally, a truly separate issue may not be caught.
- A new label may hide an old argument.
- An agreement may have the same effect as a decision.
- The exact wording of the appeal papers can decide the outcome.
Key takeaways
- Overpayment relief is not a second appeal.
- Settled appeals can count as final decisions.
- Check the appeal record before making a claim.
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 — the route for claiming repayment of overpaid SDLT
- FA 2003 Schedule 10 para 34A — excludes claims based on grounds raised in an appeal
- FA 2003 Schedule 10 para 37 — settlements can have the effect of a tribunal decision; withdrawn appeals can be treated as settled by agreement
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
- It can be unclear whether a later claim raises the same ground as the earlier appeal, especially where the wording has changed or fresh evidence is relied on.
- The supplied statutory text is current only to 17 November 2025. Current legislation should be checked before relying on this page for a later matter.
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 notice of appeal and its stated grounds — the points you formally challenged
- HMRC’s assessment, closure notice or decision — the SDLT amount and decision under appeal
- Your appeal papers and written submissions — which arguments were actually put forward
- HMRC’s appeal correspondence and submissions — how the disputed points were defined
- The tribunal decision, order or determination — what was decided on the appeal
- Any settlement agreement and covering emails or letters — whether and how the appeal was agreed
- Any withdrawal notice and HMRC’s response — whether a withdrawn appeal became a deemed agreement
- The original SDLT return, payment record and proposed claim — the amount paid and the precise new claim
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 stamp duty back after an SDLT 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 - the route for claiming repayment of overpaid SDLT https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34/2025-11-17 - FA 2003 Schedule 10 para 34A - excludes claims based on grounds raised in an appeal https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/34A/2025-11-17 - FA 2003 Schedule 10 para 37 - settlements can have the effect of a tribunal decision https://www.legislation.gov.uk/ukpga/2003/14/schedule/10/paragraph/37/2025-11-17 - FA 2003 Schedule 10 para 37 - withdrawn appeals can be treated as settled by agreement 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/sdltm54140 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 - It can be unclear whether a later claim raises the same ground as the earlier appeal, especially where the wording has changed or fresh evidence is relied on. - The supplied statutory text is current only to 17 November 2025. Current legislation should be checked before relying on this page for a later matter. 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 stamp duty back after an SDLT appeal?
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