What happens after you book a free SDLT consultation?

Introduction

People often want to know what to expect after booking an initial consultation about Stamp Duty Land Tax (SDLT), especially where they may be considering a refund, reclaim or review of the tax paid on a property transaction. In practice, the first step is usually an appointment confirmation followed by a short meeting to discuss the facts of the purchase and whether there is a realistic SDLT issue to examine.

The Question

A prospective client booked a free case assessment to discuss a possible stamp duty reclaim. The booking confirmation showed the consultation time and the online meeting arrangements. A short follow-up reply confirmed that the meeting would go ahead at the scheduled time.

Nick’s Explanation

Nick’s response was brief and practical: he confirmed the appointment and indicated that the consultation would take place at the agreed time.

In substance, the message was simply that the adviser would see the prospective client at the booked time for the consultation.

Although the correspondence itself did not contain legal analysis, the purpose of this kind of meeting is generally to establish the key facts needed for SDLT advice, such as:

• the date of completion,
• the purchase price,
• whether the buyer already owned another dwelling,
• whether the property was residential, mixed-use or non-residential,
• whether any relief may have applied, and
• whether there may be grounds for an amendment or reclaim.

The Law

SDLT is charged under the Finance Act 2003. The amount due depends on the nature of the land transaction, the effective date of the transaction, the chargeable consideration and whether any special rules or reliefs apply.

The main legal framework commonly considered in an SDLT review includes:

• Finance Act 2003, which sets out the core SDLT charging rules, rates and reliefs;
• the higher rates for additional dwellings rules in Schedule 4ZA Finance Act 2003;
• the mixed-use and non-residential charging provisions where relevant;
• multiple dwellings relief rules where more than one dwelling is acquired, subject to the law in force at the relevant time; and
• the amendment and repayment provisions, including the time limits for correcting returns or making repayment claims.

Where a taxpayer argues that a property was not suitable for use as a dwelling at the effective date of the transaction, the legal threshold is now relatively demanding. Following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, the condition thresholds in uninhabitable or not suitable for use cases are now relatively high.

Analysis

A booked consultation is not itself a legal determination of whether SDLT was overpaid. It is the first stage in assessing whether a claim may exist.

The usual analysis works as follows:

1. Identify the transaction

   The adviser first needs the basic facts: what was bought, when it was bought, for how much, and by whom.

2. Check the SDLT treatment originally used

   This means reviewing the SDLT return, the rate applied, and whether the transaction was treated as residential, non-residential or mixed-use.

3. Consider whether any relief or alternative treatment was available

   Examples may include replacement of a main residence, multiple dwellings treatment where legally available, or an argument that the property was not a dwelling at the relevant date. Each depends heavily on the facts and the law applicable at the time.

4. Check the evidence

   Any possible reclaim needs documents. These may include the contract, transfer, SDLT return, valuation material, photographs, survey evidence, planning documents and correspondence from the transaction.

5. Check the time limits

   Even where there is a good technical argument, a claim may fail if the statutory deadline has passed.

6. Assess litigation risk and HMRC approach

   Some SDLT arguments have become harder because of recent case law. In particular, claims based on a property being uninhabitable require careful scrutiny after Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

So, where someone books a free SDLT consultation, the practical significance is that this meeting is used to decide whether there is a viable issue worth pursuing, not to guarantee that a reclaim will succeed.

Outcome

The practical conclusion is straightforward: once the consultation is booked and confirmed, the next step is a fact-finding discussion about the SDLT position. Whether a reclaim is possible depends on the transaction details, the evidence and the legal rules that applied at the relevant time.

Practical Steps

If you are attending an initial SDLT consultation, it helps to gather the following in advance:

• the SDLT return and SDLT5 certificate, if available;
• the completion statement;
• the contract and transfer;
• details of any other properties owned at the time;
• evidence supporting any relief or reclaim argument;
• survey reports, photographs or repair evidence if habitability is in issue; and
• the completion date so limitation deadlines can be checked.

If the issue relates to whether the property was unsuitable for use as a dwelling, the evidence must be particularly strong. After Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, the legal threshold is relatively high, so minor disrepair or inconvenience is unlikely to be enough.

Conclusion

A confirmed SDLT consultation is simply the starting point. The real question is whether the facts, documents and current law support a valid reclaim or correction. A careful review of the transaction is essential before reaching any conclusion.

Legal References Used

• Finance Act 2003
• Schedule 4ZA Finance Act 2003
• 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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