UK: Refund claims for stamp duty land tax (court decisions)
Guidance on taxpayers’ ability to claim refunds for overpayment of stamp duty land tax
Two court decisions released in April 2025 in LLO Contracting Limited and Others v HMRC and Candy v HMRC address the ability of taxpayers to claim refunds for overpayment of stamp duty land tax (SDLT).
In general, a taxpayer has two options to claim refunds of overpaid SDLT after buying a property and submitting a SDLT return:
- Amend the return within one year of the filing date
- File an overpayment relief claim (paragraph 34, Schedule 10, FA 2003) within four years of the effective date of the transaction as long as none of the seven cases A to G found in paragraph 34A apply
Read a May 2025 report prepared by the KPMG member firm in the UK