How do I start an SDLT refund claim and what documents are usually needed?

Introduction

People often search for help with a Stamp Duty Land Tax refund after buying a property that may qualify for relief or after realising too much SDLT may have been paid. In practice, the first issue is often not the legal test itself, but the process: how to open a claim, what evidence is needed, and whether more than one property can be included.

This article explains, in general terms, how a typical SDLT refund claim process works where a buyer wants to submit evidence for one property and then add a second property as a separate claim.

The Question

A buyer had been invited to begin an SDLT refund claim through an online portal. There were some registration problems at the start, including difficulty entering a referral or discount code, but the buyer was later able to access the portal and upload photographs and videos for the first property.

The buyer then asked whether a second claim could also be made for a buy-to-let property. After reviewing the uploaded evidence, the case team indicated that they wished to proceed with both claims and requested the usual supporting documents for each property.

Nick’s Explanation

Nick’s explanation, in substance, was that the buyer should complete registration through the claim portal, gather the conveyancing documents early, and upload evidence so the case team could assess whether a refund claim should proceed.

In anonymised form, the key points were:

• register through the online claim system so the claim can be opened properly;
• use the portal’s step-by-step process to submit the case;
• obtain the key documents from the conveyancer in readiness for the claim;
• if there is more than one property, keep the evidence for each property separate;
• once the review team confirms both matters can proceed, provide the standard supporting paperwork for each property.

The follow-up support also made clear that where the buyer had trouble registering, the firm could issue an invitation directly and troubleshoot access problems. Once the evidence had been reviewed, the buyer was told that both claims could be progressed and that the next stage was document collection and authority paperwork.

The Law

SDLT is charged under the Finance Act 2003. The legal basis for any refund depends on why the original SDLT was overpaid. Different claims may involve different parts of the legislation, for example:

• whether the property was residential or non-residential;
• whether a dwelling was suitable for use as a dwelling at the effective date of the transaction;
• whether multiple dwellings relief or another relief applied;
• whether the higher rates for additional dwellings were charged incorrectly;
• whether an amendment or repayment claim is still within HMRC’s time limits.

Where a claim is based on the argument that a property was not suitable for use as a dwelling, the threshold is now relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799. Serious disrepair or renovation needs will not automatically be enough. The condition at completion must be considered carefully against the current case law.

In practical terms, HMRC will usually expect a taxpayer or their agent to provide documentary evidence showing:

• what property was bought;
• when it was bought;
• how the transaction was structured;
• what SDLT return was filed and what tax was paid;
• what factual basis supports the refund claim.

Analysis

The process described in the correspondence is consistent with how many SDLT repayment matters are prepared.

1. First, the claim needs to be opened correctly. That usually means creating a portal account or otherwise authorising the adviser to act.

2. Second, the factual evidence has to be gathered. In this case, photographs and videos were uploaded for review. That is common where the claim may depend on the condition of the property at the time of purchase.

3. Third, if there is more than one property, each property should usually be treated as a separate matter. Evidence should be kept in separate folders because the legal and factual position may differ from one property to another.

4. Fourth, once the initial review suggests the claims are arguable, the formal conveyancing documents are needed. The documents requested here were standard and sensible:

   • TR1;
   • sale contract;
   • completion statement;
   • SDLT5 certificate;
   • passport copy;
   • and, where relevant, lender authority documentation.

5. Fifth, if the buyer does not have the documents, the adviser may ask for signed authority to obtain them from the conveyancer. That is often the quickest route because the solicitor’s file should contain the signed transfer, contract, completion statement and SDLT filing records.

6. Finally, the adviser may ask for a summary sheet for each property. That helps ensure the authority letters and any HMRC submission match the transaction details exactly.

None of those steps, by themselves, mean a refund is guaranteed. They simply show that the claim is being prepared in a way that gives HMRC the core legal documents and factual evidence needed to assess it.

Outcome

The practical outcome is that a buyer can usually submit more than one SDLT refund claim if there are separate qualifying transactions. Each property should be reviewed on its own facts, and each claim should be supported by its own evidence and conveyancing documents.

If an adviser has reviewed the evidence and confirmed they are willing to proceed with both matters, the next step is normally to provide the formal transaction documents and any signed authority needed for the adviser to deal with the conveyancer or HMRC.

Practical Steps

If you are assessing your own position, the sensible next steps are:

• identify the exact basis of the refund claim for each property;
• check whether the claim is still within HMRC’s amendment or repayment time limits;
• gather the key conveyancing papers, including the TR1, contract, completion statement and SDLT5;
• collect factual evidence that supports the specific claim, such as dated photographs, videos, surveys, invoices, or lender correspondence;
• keep documents for each property separate;
• if a lender or bank was involved in a way that affects repayment, check whether extra authority documents are required;
• if the claim relies on unsuitability for use as a dwelling, assess it carefully against Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, because the condition threshold is now relatively high.

Conclusion

Starting an SDLT refund claim usually involves two stages: opening the claim properly and then supplying the legal and factual evidence. If there is more than one property, each should be handled as a separate claim with separate supporting documents. The stronger and more organised the evidence, the easier it is to assess whether a repayment claim is realistically arguable.

Legal References Used

• 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.

See all questions and answers categorized in this sitemap. Or use Google site search below.