If you bought a residential property and the purchase price included moveable items — carpets, curtains, white goods, furniture — then you may have paid more stamp duty than you legally owed. The good news is that HMRC provides two routes to claim a refund. Which route you use depends on how long ago you completed the purchase.
The two routes to a refund
There are two mechanisms for correcting an SDLT overpayment, and they have different deadlines:
Route 1: Amend your return
Within 12 months of the filing date (14 days after completion)
Route 2: Overpayment relief
Within 4 years of the effective date (completion)
Most people claiming a chattels refund will use Route 2, because the 12-month amendment window will usually have passed by the time they discover the opportunity.
Route 1: Amending the SDLT return
If you completed your purchase within the last 12 months and 14 days, you can amend the original SDLT return to reduce the chargeable consideration by the value of chattels included in the sale.
Route 2: Overpayment relief claim
For purchases completed more than 12 months and 14 days ago (but within 4 years), you'll need to make a formal overpayment relief claim under Schedule 10, paragraph 34 of the Finance Act 2003. This is done by writing to HMRC.
HM Revenue and Customs
BX9 1HD
What evidence do you need?
HMRC doesn't specify a rigid evidence requirement, but the following documents will support your claim:
- The TA10 Fittings and Contents Form — this is the standard Law Society form used during conveyancing to detail which items are included in the sale. Your solicitor should have a copy.
- Your completion statement — this shows the final purchase price and any adjustments made at completion.
- Your SDLT5 certificate — this confirms the stamp duty was paid and provides your unique transaction reference number.
- A schedule of chattels with valuations — this is the core of your claim. List each item category, the number of items, and a realistic second-hand valuation. Support the figures with comparable second-hand prices from online marketplaces if possible.
- Photographs — helpful but not required. Photos of the items in situ can support the existence and condition of the chattels. If you have estate agent photos from the original listing, these can be useful.
When to DIY vs. use a claims firm
Consider using a claims firm if:
- You would rather not deal with HMRC paperwork at all, and accept paying a share of the refund for that
- Your claim rests on a contested basis — mixed-use, uninhabitability, or multiple dwellings relief
- You need a RICS-accredited professional valuation
- There are genuinely borderline items and you want a professional view on them
Consider doing it yourself if:
- You'd prefer to handle your own claim
- The chattels are straightforward (carpets, curtains, white goods)
- You're comfortable writing a formal letter to HMRC
- You have time to research comparable second-hand values
No-win-no-fee claims firms charge nothing upfront and typically keep 25–40% of the refund. There is no cost risk in the sense that you pay nothing if the claim fails — but there is a different risk worth understanding. Using a firm does not transfer your liability to HMRC. If the claim is later found to be wrong, it is you who repays the refund with interest, and you who may face a penalty. The fee you paid the firm is generally not refundable. For a standard surcharge reclaim, where the documentation is unambiguous and HMRC provides the form for buyers to use themselves, we think most people are better off filing it themselves and keeping the whole refund.
Risks and warnings
Claiming a chattels refund is a legitimate tax relief, not a loophole. But there are genuine risks you should understand before proceeding:
- HMRC compliance checks: HMRC has 9 months from the date your claim is made to open an enquiry. If they disagree with your valuation, they can request evidence and may adjust the refund amount.
- Repayment and interest: If HMRC determines you over-claimed, you'll need to repay the excess plus interest calculated from the date the refund was paid.
- Penalties for inaccuracy: If HMRC considers the claim to be careless, penalties of up to 30% of the overclaimed amount can apply. For deliberate inaccuracies, penalties can reach 100%. This is why realistic, defensible valuations are essential.
- Personal responsibility: Using a claims firm does not transfer your liability. You remain personally responsible for the accuracy of your SDLT return. If a claims firm inflates your chattel values and HMRC disagrees, you — not the claims firm — bear the consequences.
- Claims firm fees are non-refundable: If HMRC later claws back the refund, you typically cannot recover the fee you paid to the claims firm. You'd lose both the refund and the fee.
Frequently asked questions
How long do I have to claim a stamp duty refund?
You can amend your SDLT return within 12 months from its filing date (the filing date is 14 days after completion). Alternatively, you can make an overpayment relief claim within 4 years of the effective date (completion date) of your purchase.
Can I claim a stamp duty refund myself?
Yes. You can file an overpayment relief claim directly with HMRC by post. You'll need your SDLT unique transaction reference, a schedule of chattels with second-hand valuations, and a revised SDLT calculation showing the refund amount.
How long does HMRC take to process a stamp duty refund?
HMRC typically processes SDLT refund claims within 15–20 working days, though complex cases can take longer. HMRC has 9 months from the date the claim is made to open a compliance check if they want to query it.
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