Claim a refund of Land Transaction Tax higher rates

Use this online form to claim back Land Transaction Tax (LTT) paid at the higher rate because you’ve 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 (provided you’re still acting for them)
• 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.

A longer period for the sale of your previous main residence may apply in certain situations. For further information on this longer period use our higher rates technical guidance.

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

You'll need to provide the following:

• 12 digit Unique Transaction Reference Number (UTRN) from your return
• effective date of the transaction (usually the day you completed the property purchase)
• address and postcode of the former main residence
• details about the buyer, including:
  • full name
  • date of birth
  • if there were any other buyers (and whether they’re married)

Calculated refund amount

This is usually the amount you paid at the higher rates minus the amount that would’ve been due at the main rates.

You can use our tax calculator to help work this out.

Use the date when you bought your new house to make sure you're using the correct rates.

Example 1

• You buy a property for £250,000 at the effective of 1 July 2021.
• At higher rates you paid £12,450.
• At main rates you would’ve paid £2,450.
• £12,450 - £2,450 = £10,000 refund to claim.

Example 2

• You buy a property for £180,000 at the effective date of 3 May 2021.
• At higher rates you paid £7,200.
• At main rates you would’ve paid £0.
• £7,200 - £0 = £7,200 refund to claim.

Evidence you sold your previous main residence

You’ll need to provide an electronic copy to upload during your refund application, showing your previous main residence has sold.

If the property was in England or Wales, we'll need a signed and dated copy of one of the following:

• a transfer of property form (TR1)
• a transfer of part of a property form (TP1)
• a contract of sale

If the property was outside England or Wales, we'll need a completion statement instead, showing:

• total amount due on completion of the transaction
• how the total sum is made up

Bank details

You’ll need to know whether you paid the tax from your bank account or from someone else’s, such as your solicitor.

And provide details of the person to receive the repayment, including:

• name of account holder
• account number
• sort code

Apply for refund

How we use your information

See our privacy policy for how we use the information you provide.

Support

If you need help or would like this form in a different format, contact us.