reclaiming stamp duty on a joint purchase

bnorth

my wife and I bought a second home and therefore paid a higher rate of stamp duty.
We have now sold our original home a few months later and can reclaim the additional stamp duty paid (within three months).
We can do this via the hmrc site https://www.gov.uk/government/publications/stamp-duty-land-tax-apply-for-a-repayment-of-the-higher-rates-for-additional-properties


My question is do we both apply (each for half the amount we claim) or does one of us apply ? I'm not sure if its just one of us that there is a section for stating its a joint purchase (maybe there doesn't need to be)
many thanks

G_M

Never done it myself but surely if it's a joint purchase then you apply jointly for the full amount.

bnorth

thanks for the quick reply G_M,
I'm not sure how we'd apply jointly I'm afraid -
at the moment I'm logged onto my own personal HMRC account (my wife has a separate one - we don't have a joint HMRC account) and am starting to apply. Shall I ask for the full amount we're reclaiming ?
If my wife also applies does she also apply for the full amount ? Or do we apply for half each (and cross reference to the other persons application in some way ?)
sorry if I didn't explain my uncertainty better in my first post

sheramber

from the front of the postal application

The form can be completed by the main purchaser of the property which attracted the higher rates of SDLT, or an agent
acting on their behalf. If you are an agent you will need written consent from your client for you to make this claim on their
behalf.

bnorth

thanks, Sheramber, I'd not looked at the postal version (just the online one), good idea.
Ok I guess its just one of us then - I'll find out which of us is the main purchaser (you'd think I'd know ha ha)

davidmcn

The return you submitted in the first place was a joint one, so surely it's a joint application for a refund?

bnorth

thanks for your help, David,
what you say would make sense but I don't think its possibly to apply jointly.
I can apply using my hmrc account or my wife can apply with hers - or we can both apply separately - but we have no joint hmrc account to apply jointly.
the alternative is to fill in a form and print it out and one of the questions asked is : "Are you the main purchaser of the property which attracted the higher rates of SDLT". I'm not sure if there is a later section allowing us to put both our names and explain its a joint purchase.

As Sheramber says, one of us is the main purchaser and that person should apply. I'm not sure if our documentation states which of us it is - oe maybe since one of us must be named first it is the first person.

SDLT_Geek

I suggest you ask your conveyancer for the SDLT5 certificate. That will show which of you was named as the lead purchaser and give you the UTRN (Unique Transaction Reference Number) you will need. The lead purchaser should apply for the whole refund.

davidmcn

bnorth wrote: »

As Sheramber says, one of us is the main purchaser and that person should apply. I'm not sure if our documentation states which of us it is - oe maybe since one of us must be named first it is the first person.

Confusingly, "main purchaser" isn't a term used in the return, it's the "lead purchaser" and "additional purchaser". No legal significance to it, your solicitor should have sent you a copy of the original return. Will tend to be in "Mr and Mrs" order (if you're a Mr!).

G_M

davidmcn wrote: »

..... Will tend to be in "Mr and Mrs" order (if you're a Mr!).

wonder how long it will be before that has to change?


Not just the order, but I understand there are now (at least) 4 different genders.

davidmcn

G_M wrote: »

wonder how long it will be before that has to change?


Not just the order, but I understand there are now (at least) 4 different genders.

Luckily HMRC don't care about your gender, they only invite you to enter a title.