Sdlt refunds and potential exemptions

Stampduty12345

Dear all

Please could I ask for constructive advice / guidance.

I purchased a house with my partner in dec 16. We paid the additional sdlt as my partner owns another residential property.

We are presently coming towards the end of the sale of my partners property. Issue is, we have till this Friday to complete the sale in order to meet the 3 year rule to reclaim the additional sdlt.

I have called HMRC to ask for a small extension for what could be one week. The sale has stalled due to the local authority taking well over a month to provide certain leasehold documents to us. We are trying to speed the process up but most is out of our control unfortunately.

Does anyone have any advice as to requesting an extension from HMRC? I appreciate rules are rules but we must explore all options.

Another point I would like to explore is whether we should have paid the extra sdlt in the first place.

I sold a property I owned 2.5 years before purchasing our current home and from reading much sdlt blurb I am aware of exemption “d” but I am still unclear. If my partner owned a property at the time we purchased our home then our main residence is exactly that but (as a long shot) as I sold my main residence within a “3 year” period, does this in any way change things?


Any guidance provided would be appreciated. Thank you.

SDLT_Geek

There are no provisions allowing HMRC to give you a time extension for the sale of your partner’s property. That sale would only trigger a right to reclaim the 3% extra paid if your partner had lived in in that property at some time in the 3 years leading up to the Dec 2016 purchase.

You have not said anything which suggests a relief was missed in 2016. Unless perhaps your partner was your spouse and had lived in the previous property you sold.

Stampduty12345

Thank you for taking the time to look at this firstly.

We both lived in The property being sold prior to moving into our current home. We know we are entitled to the extra sdlt back if we can complete the sale by the end of this week but I am looking for alternatives. Your advice that there may be none is understood though.

Unfortunately (for me) my partner did not live in my previous home and even if I said she did, I have no proof to back that up if challenged.

I am aware that HMRC are able to grant an extensions but it is extremely rare. I was hoping that due to the major delay caused by my local authority and their incompetence that may be sufficient, however I doubt this will be sufficient reasons to allow even a small extension.