What happens after HMRC upholds its SDLT review decision, and is there still time to appeal?

Introduction

People often search for this issue after HMRC has carried out a review of a Stamp Duty Land Tax decision and then confirmed its original view. The immediate concern is usually timing: if HMRC has upheld the decision, does a 30-day deadline still apply, and what should the taxpayer do next?

This question commonly arises where the taxpayer believes HMRC has misunderstood the facts, added new points that were not previously in dispute, or misapplied the case law. In that situation, the next stage is usually an appeal to the First-tier Tribunal (Tax Chamber), but the exact deadline depends on the procedural stage the case has reached.

The Question

A taxpayer received confirmation that HMRC had upheld an earlier SDLT decision following review. The taxpayer was concerned that HMRC had introduced additional points and had interpreted the authorities incorrectly. They also believed a 30-day deadline was approaching and wanted to know whether that deadline was correct and what should happen next.

Nick’s Explanation

Nick’s view was that the substance of the case had not changed simply because HMRC had repeated or expanded its reasoning. In anonymised terms, his response was that HMRC’s additional points were “noise and nonsense” and that “the facts of this matter still stand”.

He also made the practical point that, if needed, a response could be prepared rebutting HMRC’s points and making clear that the matter would proceed to the First-tier Tribunal.

Most importantly, he questioned whether the taxpayer had identified the correct deadline. His point was that once a matter is under statutory review, the relevant appeal timetable is governed by the review rules, and the next deadline must be checked by reference to that process rather than by assumption.

The Law

Appeals against HMRC decisions on SDLT are governed by the Finance Act 2003 and the Taxes Management Act 1970, as applied to SDLT appeal procedures.

In broad terms:

• HMRC makes an appealable decision.
• The taxpayer may appeal that decision.
• The taxpayer may ask for a statutory review by HMRC, or HMRC may offer one.
• Once the review is concluded, or treated as concluded, the taxpayer may appeal to the First-tier Tribunal (Tax Chamber).

Where HMRC issues a review conclusion letter upholding its original decision, the taxpayer normally has 30 days from the conclusion of the review to notify an appeal to the tribunal. The key point is that the tribunal deadline usually runs from the review conclusion, not from an earlier stage in the correspondence.

If the issue concerns whether a property was unsuitable for use as a dwelling at the effective date of transaction, the relevant SDLT rules are found in Schedule 4ZA to the Finance Act 2003 and the case law on what counts as a dwelling. The condition threshold in “not suitable for use” cases is now relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

Analysis

The practical analysis usually works as follows.

1. Identify the document HMRC has issued.

   If HMRC has merely sent further correspondence, that may not start the tribunal appeal period. If HMRC has issued the formal conclusion of a statutory review, that usually does trigger the 30-day period for appealing to the tribunal.

2. Check whether the review has in fact concluded.

   The wording of HMRC’s letter matters. If it states that HMRC has completed the review and upholds the decision, that is normally the review conclusion. If so, the taxpayer should work from that date and calculate the tribunal appeal deadline carefully.

3. Do not assume that every 30-day period is the same.

   Tax disputes often involve several different 30-day time limits at different stages: appealing the original decision, requesting a review, and appealing to the tribunal after review. Confusing one with another can cause problems.

4. Focus on the underlying facts and legal test.

   If HMRC has added new reasons or expanded its argument, that does not necessarily weaken the taxpayer’s case. The tribunal will look at the actual facts, the legislation, and the relevant authorities.

5. If the issue is property condition, apply the current case law carefully.

   In claims that a building was not suitable for use as a dwelling, the courts now apply a demanding threshold. Serious disrepair, missing items, or the need for renovation will not automatically be enough. Following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, the condition must be assessed against a relatively high standard before a property falls outside the dwelling rules.

6. Prepare the tribunal appeal in time.

   If the review conclusion has been issued, the taxpayer should not wait for more informal exchanges with HMRC before protecting their position. The appeal can be lodged with the tribunal while the detailed grounds are refined.

Outcome

If HMRC has formally upheld its SDLT decision at the end of a statutory review, the taxpayer will usually need to appeal to the First-tier Tribunal within 30 days of that review conclusion. HMRC’s repetition of its position, or the addition of further reasoning, does not by itself determine the outcome. What matters is whether the taxpayer can show, on the facts and the law, that HMRC’s decision is wrong.

Where the dispute concerns whether a property was uninhabitable or unsuitable for use as a dwelling, readers should be aware that the legal threshold is now relatively high after Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

Practical Steps

• Read HMRC’s latest letter carefully and confirm whether it is the formal review conclusion.
• Calculate the 30-day tribunal appeal deadline from the date the review concluded.
• Gather the key documents: the original decision, the review correspondence, the SDLT return, the contract, completion statement, and any evidence relevant to the legal test.
• Prepare concise grounds of appeal identifying where HMRC has gone wrong on the facts, the legislation, or the authorities.
• If the case concerns the condition of a property, assemble strong contemporaneous evidence from the effective date of transaction, such as survey material, photographs, invoices, utility evidence, and any other records showing the actual state of the building.
• Assess that evidence against the current high threshold confirmed in Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.
• File the tribunal appeal in time, even if further refinement of the arguments will follow.

Conclusion

When HMRC upholds an SDLT decision on review, the main question is usually not whether HMRC has repeated itself, but whether the review conclusion has triggered the tribunal appeal deadline. In most cases, the taxpayer then has 30 days to appeal to the First-tier Tribunal. The case should be assessed by reference to the actual facts, the statutory rules, and the current authorities, especially where “not suitable for use” arguments are involved.

Legal References Used

• Finance Act 2003
• Schedule 4ZA, Finance Act 2003
• Taxes Management Act 1970
• First-tier Tribunal (Tax Chamber)
• Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799

This page was last updated on 22 March 2026.

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