Stamp Duty 2nd Home Refund - MIssed deadline, help !

burdettp

Hi,
I'm hoping someone might be able to help.
We moved house in August 2017 and had to pay the addtional stamp duty for a second home as we hadn't sold the hosue we were selling at the time. We then sold our first home at the end of May 2018.

We then submitted a refund claim via the HMRC site in June 2018 (or so we thought), and because we had read there were delays of 3 months, we didn't properly follow up until Septemer 2018 (as we kept expecting a response at any time). It turned out we hadn't properly submitted the refund claim in June 2018 (our fault), so we then put inb the refund claim in Septmber 2018. We have received a letter from HMRC today telling informing us we haven't claimed in time, and therefore no refund !

Is there any help anyone can give or advice ?

Thanks in advance

hazyjo

Thought you had three years to claim :think:


Hopefully someone else can clarify.

00ec25

the time limits are unfortunately the time limits...

you purchased in Aug17. I'll assume you filed your SDLT return at that time (it must be within 30 days so we'll assume no later than Sept 17).

Therefore the refund time limit is the LATER of:
a) 12 months after the date you filed the return, so Sept 18 at the latest
OR
b) 3 months after you sold the previous main residence (so end of Aug 2018)

you have therefore missed both deadlines. You can appeal to HMRC's kindness, but don't expect to win


see here:
https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09809

SDLT_Geek

I suggest your first port of call is to double check that you really had to pay the 3% extra in the first place.

Let's call the house you sold in May 2018 "Property B". The house bought in August 2017 is "Property C".

Was there a Property A which you owned and lived in, but which you only sold after you bought Property B?

Or, to put it another way, you "bridged" buying Property C before you sold Property B. Had you bridged before?

What this is driving at is whether Condition D was failed on your purchase of Property C because of the way the replacement rules work.

burdettp

Hi,
Thank for the replies.
Unfortunately SDLT Geek we lived in 'Property B' for 10 years and lived there up until we bought 'Property C' in August 2017, so don't think we bridged properties.

I'm guessing the only option is to try to appeal to HMRC's better nature, but I'm not optimistic.

SDLT_Geek

They are extending the time limits, but only for future claims: https://www.gov.uk/government/publications/changes-to-the-higher-rates-of-stamp-duty-land-tax-for-additional-dwellings/sdlt-higher-rates-for-additional-dwellings-minor-amendments

poppy10_2

hazyjo wrote: »

Thought you had three years to claim :think:

You have three years to sell your old house
Once you've sold it you have 3 months to reclaim the stamp duty.
That's being increased to 12 months now but that won't help OP who has already sold their old house.

G_M

burdettp wrote: »

I'm guessing the only option is to try to appeal to HMRC's better nature, but I'm not optimistic.

Private companies sometimes make 'ex-gratia' payments, over-look or bend the rules, or whatever, in the interests of good customer service and the creation of goodwill and a positive reputation.

(not all companies, but some!).

HMRC do not do this. They follow rules. Indeed, they have a legal duty to follow rules.

If you missed the deadline, you missed the deadline.

Doozergirl

I'd write once more, explaining that you thought it had been submitted but that their website was playing up (surprise, surprise) and then to your MP specifically to tell them had trouble submitting the claim.

HMRC are hardly the most organised and their website is just dreadful to the point of being a joke. Don't even start me on their "help"lines.

I had major issues with HMRC a few years ago and my MP got me a written apology from the Chief Executive of HMRC. It didn't come with the money they owed me, but it did come eventually.

tlc678910

Hi,
Take a look at this thread:
https://forums.moneysavingexpert.com/discussion/5915602/higher-rate-stamp-duty-late-application
Tlc

Suneeta

Hi

Did you find any help to reclaim you higher stamp duty after you missed the deadline?
I am facing the same issue. I missed the deadline by a week.
it is so unfair that instead of fining me, the HMRC is refusing to refund me any amount. I was due to be refunded £15000.
very must distressed.
any help !