How long does an SDLT refund or reclaim take, and what if HMRC has not replied after six weeks?

Introduction

Many people ask how long a Stamp Duty Land Tax (SDLT) refund or reclaim should take once it has been sent to HMRC. A common concern is that several weeks have passed with no update, and the taxpayer wants to know whether HMRC is delayed or whether something is still missing from the claim.

This issue often turns on process rather than tax law alone. In some cases, HMRC delay is the reason. In others, the reclaim has not yet been fully progressed because an authority form or other supporting document is still needed from one of the buyers.

The Question

A taxpayer asked for an update on an SDLT refund claim that they believed had been submitted about six weeks earlier. They wanted to know whether anything had been heard back from HMRC and whether further chasing was needed.

The later correspondence showed that, although HMRC contact had been considered, one further authorisation form was still required from the taxpayer’s spouse before the matter could properly move forward.

Nick’s Explanation

Nick’s response, in substance, was that HMRC did not need to be contacted immediately because the claim process was not yet complete. A further signed authority was still needed from the other joint purchaser, and that document was being prepared.

Put simply, the key point was this: before chasing HMRC for progress on a reclaim, check that the reclaim has actually been fully submitted with all necessary authorisations and supporting paperwork.

In anonymised form, the explanation can be summarised as follows:

• the taxpayer asked for an update because around six weeks had passed;
• an internal review of the file showed that one more signed authority was still needed from the spouse;
• because that step was outstanding, there was no need to call HMRC at that stage;
• the next practical step was to obtain the missing signed form so the reclaim could proceed properly.

The Law

SDLT is charged under the Finance Act 2003. Returns and payments are normally made shortly after completion of a land transaction. If too much SDLT has been paid, the taxpayer may in the right case seek a repayment from HMRC.

The legal route depends on the reason for the reclaim. Common examples include:

• a refund of the higher rates for additional dwellings where the previous main residence is later sold;
• an amendment to an SDLT return within the normal amendment window;
• a repayment claim on the basis that the original return overstated the tax due;
• a claim that a relief applied but was not claimed at the time.

Where there are joint purchasers, HMRC or an adviser may need authority from all relevant parties before discussing the matter or submitting parts of the reclaim process on their behalf. That is not a technical tax point so much as an administrative requirement, but it can be critical in practice.

There is no fixed statutory rule that HMRC must process every SDLT reclaim within six weeks. Processing times vary depending on the type of claim, whether supporting evidence is complete, whether the claim is straightforward, and whether HMRC asks follow-up questions.

Analysis

The practical analysis is usually as follows.

1. Identify what kind of SDLT refund is being claimed. A higher-rates refund, an amendment, and a more technical reclaim do not always follow the same path.

2. Check whether the claim has actually been fully submitted. A taxpayer may understandably think a reclaim is “with HMRC”, but if a key authority or signed form is still outstanding, the process may not yet be complete.

3. Where there are joint buyers, make sure all required signatures and authorities have been provided. If one spouse or co-buyer has not signed a necessary form, that can hold matters up.

4. Only once the file is complete does it usually make sense to assess whether HMRC is taking too long.

5. If the claim has been properly lodged and enough time has passed, a follow-up with HMRC may then be appropriate.

In the scenario here, the important point is that the apparent six-week delay did not necessarily show HMRC inactivity. The correspondence indicated that one more authorisation form was still needed from the spouse. That means the immediate issue was not delay by HMRC but completion of the paperwork.

So the correct approach was not to chase HMRC straight away. The correct approach was first to obtain the missing signed authority.

Outcome

The practical conclusion is that a taxpayer should not assume HMRC is late simply because several weeks have passed since they first discussed a reclaim with their adviser.

If a required authority form, signature, or supporting document is still missing, the reclaim may not yet be in a position to progress. In that situation, the priority is to complete the paperwork rather than chase HMRC.

Practical Steps

If you are waiting for an SDLT refund or reclaim, the sensible next steps are:

• ask what exact type of reclaim is being made;
• confirm the date the claim was fully submitted to HMRC, not just the date it was first discussed;
• check whether any authority forms are still needed from a spouse, co-buyer, or other taxpayer;
• check whether HMRC has asked for more information or documents;
• keep copies of the SDLT return, reclaim form, submission evidence, and any supporting documents;
• if the claim is complete and a reasonable period has passed, ask for a formal progress update.

Where there are joint purchasers, it is especially important to make sure both parties have signed anything needed for the adviser or HMRC to proceed.

Conclusion

If an SDLT refund seems to be taking too long, first check whether the claim is actually complete. A missing authority form from a joint purchaser can be enough to stop progress. In that situation, the right next step is to finish the paperwork before chasing HMRC.

Legal References Used

• Finance Act 2003
• Stamp Duty Land Tax rules on amendments, repayments and refunds under the Finance Act 2003 regime

This page was last updated on 22 March 2026.

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