Use this online form to claim back Land Transaction Tax (LTT) paid at the higher rate because you have now sold your previous main residence.
You can apply for an LTT refund if you’re:
- the buyer of the property charged at the higher rate
- the solicitor or conveyancer who acted for the buyer in the original purchase
- someone else authorised to act for the buyer
You must have sold your previous main residence within 3 years of buying the new property to qualify for a refund.
It usually takes 15 to 20 working days to process your claim. This may take longer if we need more information.
Before you start
You cannot save a partly completed form so make sure you have the following information before you start. You may need to ask your solicitor or conveyancer.
Details of original transaction
Unique Transaction Reference Number (UTRN)
This is a 12 digit number from your Land Transaction Tax return.
Effective date of the transaction
Usually the day you completed the purchase of the property.
Evidence that you sold your previous main residence
You’ll need an electronic copy you can upload during your refund application, showing your previous main residence has been sold.
If the property was in England or Wales
We’ll need a signed and dated copy of either:
- a transfer of property form (TR1)
- a transfer of part of a property form (TP1)
If the property was outside England or Wales
We’ll need a completion statement showing the total amount due on completion of the transaction, and how this sum is made up.
We cannot accept:
- a TR1 or TP1 relating to your new main residence
- a Land Transaction Tax certificate
This is usually the amount you paid at the higher rates minus the amount that would have been due at the main rates. You can use our online tax calculator to help work this out.
You paid higher rates on a property you bought for £260,000. You’ve now sold your previous main residence and want to claim a refund of the higher rates paid. You would calculate your repayment like this:
LTT paid at the higher rate
LTT due at the main rate
The repayment due will be
If you bought a property for £180,000 or less. You could be entitled to reclaim the full amount of tax that you paid.
Bank account details of the person to receive the payment:
- name of account holder
- account number
- sort code
- bank name and address
If you need help or would like this form in a different format, contact us.