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

csgohan4

Rules are the rules, it's the HMRC, if you miss the deadline, thats it. An expensive lesson indeed.

Why should the rules be bent for you? I got a fine for filing a tax return late due to accountant error. Took it on the chin and changed accountants. Learn from it

AnotherJoe

Try via your MP. Especially as the rules are changing maybe there is some leeway

pattypan4

I was just browsing through the home buying forum and saw this thread, had no idea that there was a 3 month deadline. Head has been in an absolute whirl after buying, selling 2 weeks after and moving and I could have forgotten to apply and may have waited until I had time to sit and go through the gov gateway hoops. I am another who could easily have missed the deadline, I always assumed it was 3 years. The gov gateway hoops are off putting and easy to put off doing, you need an UTRN number btw, passport and a phone to take text messages. I am sorry for the op, it was easily done

SDLT_Geek

pattypan4 wrote: »

I was just browsing through the home buying forum and saw this thread, had no idea that there was a 3 month deadline. Head has been in an absolute whirl after buying, selling 2 weeks after and moving and I could have forgotten to apply and may have waited until I had time to sit and go through the gov gateway hoops. I am another who could easily have missed the deadline, I always assumed it was 3 years. The gov gateway hoops are off putting and easy to put off doing, you need an UTRN number btw, passport and a phone to take text messages. I am sorry for the op, it was easily done

If your sale (of the old home) was before 29 October 2018 then yes, the time limit to put in the reclaim for the extra 3% SDLT paid on the new home can be as little as 3 months from the sale. If the sale was on or after that date then there is a year from the sale: it was recognised that the time limits were too short and caused problems.

KiwiCoop

I have just fired off a letter to the Adjudicator following two brush-offs from HMRC. My online submission wasn't received by HMRC and since they were taking 55 working days to process refunds, by the time I chased it up it was a few days outside the 3 month time limit to make another application so I'm claiming that HMRC are keeping my money because of their own "unreasonable delay".



Complain to HMRC (twice) then the adjudicator, then your local MP. If enough of us do it someone with some clout might tell them to wise up.

Deirdre_Taylor

I had the same problem and was dismissed out of hand by HMRC when I complained about the unknown deadline. I contacted my local MP and when they got involved I received another letter from HMRC which still refused the refund but added the following in the letter which I am writing below, word for word:-
"However, where a taxpayer has paid an amount of SDLT they believe wasn't due, they can make an overpayment relief claim to HMRC for repayment of the relevant amount, as long as we receive their claim within 4 years of the date they bought their new main residence. You can find guidance for overpayment relief from Section SDLTM54000 onwards in our online SDLT manual referred to above. Please note that overpayment relief isn't available if one of the exclusions applies. These exclusions are called 'Cases' and you can find these in our overpayment relief guidance. If you want to make an overpayment relief claim, you will need to write to us at the address shown at the top of this letter – which is BT Stamp Duty Land tax, HM Revenue and Customs, BX9 1HD, including the amount of tax to be repaid and such information as is reasonably required for the purpose of determining whether your claim is correct (this can be copies of previous correspondence with us if you have already provided this information in the past). We will then consider your claim. If we can agree such a claim, we will refund the overpaid tax. If we can't agree then our rejection would give you a formal appealable decision which you could use to challenge HMRC's decision by way of an independent review by an officer not previously involved in the case, or at the Tax Tribunal"
Now for the good news I have made a claim and TODAY (so I'm really excited and pleased in equal amounts) HMRC have telephoned me (someone from the Complaints Department) and they have agreed to a full refund plus interest which I should receive by cheque within 10 working days. I expected to have to go to appeal but the relief overpayment claim seems to have worked. Good luck.

tashhh1992

My partner and I bought a house in 2017, which was charged at a higher rate for stamp duty. He then sold his flat in 2018, and started to apply for a stamp duty refund with a solicitor on the last day of the old 3-month period between selling the property and the deadline for HMRC receiving the application, as he did not understand the regulations regarding the deadline. Unfortunately, HMRC rejected his claim as it was received too late. However, two-days after the sale of his property, the law changed to give homeowners 12-months instead of 3-months to reclaim the overpaid stamp duty.

I am hoping you will be able to help me with this, with your success of going down the route of SDLT overpayment relief (SDLTM54000).

Do you have a letter template / example of what you sent, and the documents you sent? This was our wedding fund

rosieflowers

If the money was so important to you and your partner Tash why didn't you pursue it before the very last day of the relevant period?! That's just crazy to me, minimal sympathy for people chucking away so much money then coming back and expecting HMRC to bend the rules for them.

tashhh1992

I wasn't involved in it, my partner was, and he misinterpreted the deadline as being when it had to be with the solicitor. They took his case on and applied for him, which was rejected due to missing the deadline.

I know he should have done it earlier and I wish I had taken charge, but that doesn't help now. I just saw that Deidre had success, and was hoping to try the same.

csgohan4

tashhh1992 wrote: »

I wasn't involved in it, my partner was, and he misinterpreted the deadline as being when it had to be with the solicitor. They took his case on and applied for him, which was rejected due to missing the deadline.

I know he should have done it earlier and I wish I had taken charge, but that doesn't help now. I just saw that Deidre had success, and was hoping to try the same.

I wouldn't put much hope, the OP didn't come back with success. Your partner knew the deadline and interpreted wrongly, the HMRC are within their right to refuse.


No harm in trying I guess.