the Unique Transaction Reference Number (UTRN) from your SDLT return - ask your solicitor if you’re not sure
how much you overpaid
your bank or building society account name, number and sort code
You must get your application to HMRC by 28 October 2019.
You can also ask HMRC to send the refund to someone else, for example your solicitor.
Rates if you’ve bought a home before
Freehold sales and transfers
You can also use this table to work out the SDLT for the purchase price of a lease (the ‘lease premium’).
Property or lease premium or transfer value
Up to £125,000
The next £125,000 (the portion from £125,001 to £250,000)
The next £675,000 (the portion from £250,001 to £925,000)
The next £575,000 (the portion from £925,001 to £1.5 million)
The remaining amount (the portion above £1.5 million)
ExampleIf you buy a house for £275,000, the SDLT you owe is calculated as follows:
0% on the first £125,000 = £0
2% on the next £125,000 = £2,500
5% on the final £25,000 = £1,250
Total SDLT = £3,750
New leasehold sales and transfers
When you buy a new residential leasehold property you pay SDLT on the purchase price of the lease (the ‘lease premium’) using the rates above.
If the total rent over the life the lease (known as the ‘net present value’) is more than £125,000, you also pay SDLT of 1% on the portion over £125,000 - unless you buy an existing (‘assigned’) lease.
You can work out how much SDLT you’ll pay for your new residential lease using HMRC’s: