Apply for a repayment of the non-UK Resident Stamp Duty Land Tax surcharge
Check if you can and how to apply for a repayment if you바카라 사이트檙e a non-residential purchaser of property in England and Northern Ireland.
Who can apply
You or your agent can apply for a repayment of the surcharge paid on a property if all the purchasers are individuals and have spent 183 days in the UK in any continuous 365-day period:
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starting no more than 364 days before the effective date of transaction
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ending no more than 365 days after the effective date of the transaction
The effective date of the transaction is usually the completion date.
You must apply for the repayment within 2 years of the effective date of the transaction.
What information you바카라 사이트檒l need
You will need the:
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UK bank account and sort code details for the person to receive the payment 바카라 사이트� this is where the refund will be paid and can be in sole or joint names
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Unique Transaction Reference Number (UTRN) of the Stamp Duty Land Tax return submitted when the property was purchased
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effective date of the purchase of the property, usually the completion date
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amount of Stamp Duty Land Tax paid on the property, including the non-resident surcharge
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purchase price, if it바카라 사이트檚 a freehold property (or other 바카라 사이트榗onsideration바카라 사이트� if the transaction included goods, works, services, debt release and so on)
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total lease premium, if it바카라 사이트檚 a leasehold property
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바카라 사이트榥et present value바카라 사이트� calculation used when the Stamp Duty Land Tax was calculated if it바카라 사이트檚 a new lease
If you바카라 사이트檝e already reclaimed the higher rate on additional dwellings, you바카라 사이트檒l need the amount of Stamp Duty Land Tax that was due after the refund.
You may need to ask the solicitor or conveyancer used for the purchase for most of these details.
If you are an agent acting for the purchaser
You바카라 사이트檒l need a document signed by the purchaser confirming that you have authority to apply for a repayment on their behalf. You can use this .
If the repayment is to be paid into an account other than the purchaser바카라 사이트檚, the document must authorise this and include the account details.
You바카라 사이트檒l need to upload an image of the signed document and include it in your online application.
How to apply for a repayment
Your application is a request to HMRC to amend the Stamp Duty Land Tax return for the property. You바카라 사이트檒l be asked to certify that the amendment is correct.
There are 2 ways to apply, you can either use your:
- sign in details that you used to register for Self Assessment or file a tax return online
- email address 바카라 사이트� you can only use this if you do not have any sign in details
You바카라 사이트檒l be able to save your application and return to it later.
Updates to this page
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'If you are an agent acting for the purchaser' section updated, you must upload an image of a document the purchaser has signed confirming you have authority.
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First published.