How do I arrange an initial call about possible historic SDLT claims?

Introduction

People often search for this when they have completed property transactions in the past and want to know whether there may be any Stamp Duty Land Tax issues worth reviewing. In practice, the first step is usually not a legal analysis at all. It is simply arranging an introductory discussion so the transaction history can be reviewed and the right documents identified.

The Question

A property investor was introduced to a stamp duty specialist by a business contact. The investor may have some historic property transactions that could merit review. The immediate question was how to take the enquiry forward and arrange a meeting.

Nick’s Explanation

Nick’s response was straightforward. The next step was to book a call and discuss the background of the historic property deals. In anonymised form, the substance of the reply was:

“I look forward to speaking with you.”

The wider email chain made clear that the purpose of the call was to discuss next steps, identify the relevant transactions, and decide what information would be needed for any further review.

The Law

There is no special legal rule governing the booking of an introductory call about SDLT. However, the legal context behind that call is usually the Stamp Duty Land Tax regime in Part 4 of the Finance Act 2003.

When historic transactions are being reviewed, the issues commonly considered include:

• whether the correct residential or non-residential rates were applied;
• whether the higher rates for additional dwellings applied correctly;
• whether more than one dwelling was acquired;
• whether any relief was available at the time;
• whether the property was suitable for use as a dwelling at the effective date of transaction; and
• whether any amendment, overpayment relief claim, or other route is still open.

Where suitability for use as a dwelling is in issue, the modern threshold is relatively high. Following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, a property will not be treated as unsuitable for use as a dwelling merely because it needs repair, modernisation, or substantial works. The condition must be serious enough to meet that higher threshold at the effective date of the transaction.

Analysis

In a case like this, the practical analysis usually starts in stages.

1. Identify the transactions to be reviewed. That means listing the relevant purchases, the completion dates, and the SDLT returns that were filed.

2. Gather the key documents. These often include the SDLT5 certificate, return details, contract, transfer, title documents, valuation material, survey reports, photographs, and any evidence of the property condition at completion.

3. Pinpoint the legal issue. Some enquiries concern multiple dwellings relief, some concern mixed-use treatment, some concern replacement of a main residence, and some concern whether the property was uninhabitable or otherwise unsuitable for use as a dwelling.

4. Check whether any claim route remains open. Time limits matter. A historic transaction may or may not still be capable of challenge depending on the route relied on and the procedural history.

5. Apply current case law carefully. This is especially important in uninhabitable property cases. The courts have made clear that the test is not satisfied simply because a property was in poor condition or required significant expenditure.

That is why an initial call is useful. It allows the adviser to understand what type of SDLT issue may exist before giving a view on prospects.

Outcome

The practical answer is simple: if you think historic property transactions may need review, the next step is to arrange an introductory discussion and provide the transaction details. The call is used to decide whether there is a real SDLT issue to investigate and what evidence would be needed.

Practical Steps

1. Prepare a list of the historic property purchases you want reviewed.

2. Collect the SDLT filing details and completion documents for each transaction.

3. If condition is relevant, gather contemporaneous evidence showing the state of the property at completion.

4. Be clear about why you think the original SDLT treatment may have been wrong.

5. Use the introductory call to confirm the issue, the evidence needed, and whether any time limit problem may arise.

Conclusion

Where someone has historic property deals that may raise SDLT questions, the first sensible step is an initial call to identify the transactions and the possible grounds for review. Any later legal analysis depends on the facts, the documents, and the applicable statutory and case law framework.

Legal References Used

• Finance Act 2003, Part 4
• 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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