What documents do you need for an SDLT refund claim on an uninhabitable property?

Introduction

People often ask what documents are needed when making a Stamp Duty Land Tax (SDLT) refund claim for a property said to be uninhabitable at the date of purchase. In practice, the paperwork matters a great deal. HMRC will usually expect the legal purchase documents, tax filing documents and evidence showing the condition of the property at completion.

This article explains, in general terms, what information is commonly requested, how that fits into the legal test, and why condition evidence on its own is not enough. It also explains that the legal threshold for proving a dwelling was not suitable for use as a dwelling is now relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

The Question

A buyer had already started gathering evidence for an SDLT refund claim relating to one property and then asked whether a second claim could also be added for another property, including a buy-to-let property. After reviewing the initial evidence, the case team indicated that both matters could proceed to the next stage and requested the formal purchase and SDLT documents for each property.

The practical question was: what documents are needed for each property, and what else may be required if the purchase was financed in a particular way?

Nick’s Explanation

The key point from Nick’s team was straightforward: if a claim is to be advanced, the claimant should gather the core conveyancing and SDLT paperwork for each property, together with evidence of the property’s condition.

In anonymised form, the explanation was that for each property the claimant should provide:

• the TR1 transfer, dated and signed
• the sale contract, dated and signed
• the completion statement
• the SDLT5 certificate
• a copy of the buyer’s passport

The team also explained that where a property had been bought using an Islamic finance structure through a bank, an additional SDLT5 and a letter from the bank authorising the refund might be needed.

A further practical point was that, if the buyer did not have the conveyancing papers to hand, authority could be given for the adviser to request them from the solicitor.

The Law

SDLT is charged under the Finance Act 2003. The amount of tax depends on the nature of the land transaction and whether the property is residential, non-residential or mixed.

For claims involving an allegedly uninhabitable dwelling, the issue is usually whether the property was, at the effective date of the transaction, suitable for use as a dwelling. That question matters because some buyers have argued that a building in very poor condition should not be treated as residential property for SDLT purposes.

The legal position has become stricter. The courts have made clear that disrepair, needed renovation, or even serious defects will not automatically mean a property stops being a dwelling for SDLT purposes. In an uninhabitable or not suitable for use case, the condition threshold is now relatively high following Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799.

That means any claim must be supported not only by photographs or videos, but by the underlying transaction documents and a careful analysis of the property’s actual condition at completion.

Analysis

The documents requested by Nick’s team each serve a clear purpose.

The TR1 helps identify exactly what was transferred, who bought it, and when the transfer took effect. It is one of the core title documents for the acquisition.

The sale contract helps show the agreed transaction terms and may contain useful information about the state of the property, special conditions, fixtures, risk and completion arrangements.

The completion statement is important because it helps confirm the financial completion of the purchase and can assist in matching the transaction details with the SDLT filing.

The SDLT5 certificate is the key evidence that an SDLT return was filed and that tax was paid in connection with the transaction. Without that, it is difficult to establish the basis of any refund claim.

Proof of identity is commonly requested where an adviser is being authorised to act, correspond with HMRC, or obtain documents from third parties.

If a bank or alternative finance provider was involved, extra documents may be needed because the SDLT position can involve more than one chargeable transaction or more than one SDLT filing. Where the lender’s structure affects who is entitled to repayment, an authority letter may also be necessary.

For an uninhabitable property claim, these legal and tax documents do not replace condition evidence. They sit alongside it. A claimant will normally need dated photographs, videos, survey material, contractor reports, invoices, and any contemporaneous evidence showing the state of the property at or very close to completion. Even then, the legal test remains demanding. A property that needs major works may still be treated as residential if it retains the essential character of a dwelling.

That is why a case team may first review the photos and videos, then ask for the formal documents only if they consider the claim arguable enough to investigate further.

Outcome

The practical answer is that an SDLT refund claim of this kind usually requires the full purchase file for each property, not just images of disrepair. At a minimum, the buyer should expect to provide the signed transfer, signed contract, completion statement, SDLT5 and proof of identity. Additional lender-related documents may also be needed in some cases.

Where there is more than one property, each property should be evidenced separately so that the documents and condition evidence do not become mixed up.

Practical Steps

If you are assessing a possible SDLT refund claim based on property condition, the sensible next steps are:

1. Obtain the conveyancing file for each property separately.
2. Locate the TR1, sale contract, completion statement and SDLT5.
3. Gather dated photographs and videos showing the condition at completion.
4. Collect any survey reports, builder reports, invoices or quotations prepared around the purchase date.
5. Check whether a lender or alternative finance provider was involved and whether extra authority documents are needed.
6. Review the evidence against the current legal threshold, bearing in mind that the bar is relatively high after Mudan.
7. If a professional adviser is to act, sign a proper authority so they can obtain missing documents from the solicitor or correspond with HMRC.

Conclusion

An SDLT refund claim for an allegedly uninhabitable property depends on both evidence of condition and the formal purchase and tax paperwork. The core documents usually include the signed TR1, signed contract, completion statement, SDLT5 and proof of identity. Because the legal threshold is now relatively high, especially after Amarjeet and Tajinder Mudan v The Commissioners for HMRC [2025] EWCA Civ 799, a buyer should make sure the evidence is complete and organised before taking the claim further.

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.

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