Buying before you sell: claiming back the higher-rate stamp duty

Buying before you sell at a glance

Why do I pay the higher rates when I’m only replacing my home?

The higher rates look at what you own at the end of the day your new home completes. If the old home has not sold by then, on paper you own two homes, so the higher rates usually apply, even though you plan to sell. They do not apply if you sell or give away the old home before, or on the same day as, the new one completes.

The law then gives you 3 years to put it right. If the old home was your main home at some point in the 3 years before you bought, and you sell it within 3 years after, the new home counts as a replacement and you can usually claim the extra back.

Of 141 website quote requests from people buying and selling together, 10 said they would still own another property after completion. On purchase-only requests it was 103 of the 669 who answered that question (website quote requests, 2 Sep–29 Oct 2026).

This page is about getting the extra back. For the rates themselves, see our second home stamp duty calculator.

How much comes back, and how long is the money tied up?

The refund is the difference between what you paid at the higher rates and what you would have paid at the standard rates. You pay the full amount within 14 days of completion in England (30 days in Wales), and you only get the extra back after the old home sells and HMRC (or the Welsh Revenue Authority in Wales) processes your claim. So you need the money for the extra tax at completion, on top of your deposit. If you plan to use a bridging loan to cover the gap, speak to a mortgage adviser about it.

England and Northern Ireland (Stamp Duty Land Tax)

Wales (Land Transaction Tax)

For an individual who is UK resident. Rates checked on GOV.UK and GOV.WALES on 29 October 2026. The 2% surcharge for buyers who are not UK resident is left out.

Which dates decide whether I get a refund?

Three dates matter.

• The day your new home completes. The sale window starts the next day.
• The last day to sell. The old home must be sold or given away within 3 years, so the last day is the third anniversary of your completion. Exchanging contracts is not enough: the sale itself must have completed.
• The claim deadline. HMRC must receive your claim within 12 months starting on the day of the sale, or within 12 months starting on the filing date of your new home’s return (14 days after completion), whichever ends later. The last day is the day before the anniversary: a sale on 2 April 2027 gives you until 1 April 2028. So if the old home sells in the first few days after you move, you still have until 12 months after the filing date.

If the sale was held up for reasons outside your control, such as government restrictions or action by a public authority, you may still be able to claim after 3 years, if you bought on or after 1 January 2017. Once the reason ends, you must sell before you can claim, and you must apply within 12 months of the sale. HMRC decides.

What can stop the refund being paid?

The refund depends on the old home, who owned it and who keeps any part of it. Check your situation before you rely on getting the money back.

“Sch 4ZA” is Schedule 4ZA to the Finance Act 2003. Tell us at the start about every home you, your spouse or civil partner, and anyone buying with you own, here or abroad. It decides the return we file.

How do I claim the refund from HMRC?

You apply to HMRC once the old home has sold. You can do it online, or fill in form SDLT16 and post it. The main buyer of the new home makes the claim, or an agent acting for them; an agent needs the buyer’s signed consent.

Have these ready:

• your details, and the main buyer’s if that is not you
• the new home’s address, its completion date and the unique transaction reference number (UTRN) from its return
• the old home’s address, the sale date and the buyer’s name
• the tax you paid and the amount you are claiming
• the bank details of the person the refund should go to

GOV.UK: apply for a refund of the higher rates (SDLT16).

Can we keep the standard rates by completing both on the same day?

Yes, if your sale completes on the same day as your purchase, or before it. Most people who move need the money from their sale to pay for the next home. When both are ready, we usually exchange contracts on your sale and your purchase on the same day and fix one completion date.

The higher rates come in when the dates split: your seller wants to complete before your buyer is ready, or your buyer’s mortgage is late. If the dates cannot line up, we tell you early and explain what that means for you before you commit.

For funds, we need your deposit at least 1 working day before exchange and the balance at least 1 working day before completion. If you buy first, the higher-rate tax is part of the balance.

More on buying and selling with one firm.

We sold first and are renting. Do we pay the higher rates on the next home?

Usually not. If you (and your spouse or civil partner) own no other home on the day the new one completes, the higher rates do not apply at all. If someone else is buying with you, their homes count too. If you do own another home, such as a buy-to-let, the new home can still count as a replacement. That works if you sold your old main home in the 3 years before this purchase, you (and your spouse or civil partner, if you live together) kept no part of it, and neither of you has bought another home for you to live in since then. Tell us the sale date and address of the old home when you instruct us, so the return is right.

What changes if the new home is in Wales?

Wales has Land Transaction Tax (LTT), paid to the Welsh Revenue Authority (WRA), not HMRC. The rule is close to England’s: if you replace your main home and sell the old one before or on the same day, the higher rates do not apply. If you sell it within 3 years of buying, you can usually claim a refund. A longer period may apply in some situations.

Four differences:

• The higher rates are a separate table, from 5% to 17%, not 5 points on top of the main rates. So the refund differs from England at most prices (see the table above).
• The return and the tax are due within 30 days of completion, not 14.
• You claim through the WRA’s online form, with proof of sale: for a home in England or Wales, a signed and dated TR1, TP1 or contract of sale. The new home’s TR1 is not accepted.
• The WRA says a claim usually takes 15 to 20 working days.

Claim as soon as your sale completes. 12 of the 141 buy-and-sell quote requests were for a new home in Wales (website quote requests, 2 Sep–29 Oct 2026).

Which of our fees apply when you buy and sell?

Our ranges for the sale and the purchase are in the fee box below, each plus VAT. The buying range includes our legal fee plus Preparation of SDLT forms, Application for Registration, File Opening Fee (Non-refundable), Telegraphic Transfer Fee (Per Transfer), Mortgage Handling/Admin Fee and Lender Portal Management Fee. Preparing the Stamp Duty return is part of the standard purchase price, not an extra.

Stamp Duty Land Tax or Land Transaction Tax, at the rate you will pay on completion, and the HM Land Registry fee are government charges, never added into one total with our fees. A refund later does not change what you pay at completion.

If the move falls through, you pay the File Opening Fee and any costs already paid out; the rest is refunded or carried over to your next property. We give you a written, itemised quote before you instruct us.

What happens next

• Conveyancing for buying and selling
• Second home stamp duty calculator
• Property chains: where you sit and what a delay costs
• Porting your mortgage when you move
• More guides, explained