Stamp duty refund

Alianco

Hi, can someone clarify the possibility of getting a refund on the 2% tax residency stamp duty?
My wife and I returned to UK to live permanently on 15/09/25 after living in France for 8 years and plan to buy a house within 2 months or so. I understand from the HMRC website we are liable to pay an extra 2% as we haven't lived in UK for a total of 6 months in the year before we buy the house.
I've since read on various financial company's sites that we can claim it back if we live in UK for 6 months within any one year period starting from one year before the date of sale to one year after.
I went back to HMRC and found a second page that seems to cover this, but I simply don't understand the wording exactly.
Any thoughts?
The fact that with the reciprocal tax agreement with France, we have been paying tax in UK for the last 8 years is annoying, but of no consequence,  I assume.

SDLT_Geek

Alianco said:

Hi, can someone clarify the possibility of getting a refund on the 2% tax residency stamp duty?
My wife and I returned to UK to live permanently on 15/09/25 after living in France for 8 years and plan to buy a house within 2 months or so. I understand from the HMRC website we are liable to pay an extra 2% as we haven't lived in UK for a total of 6 months in the year before we buy the house.
I've since read on various financial company's sites that we can claim it back if we live in UK for 6 months within any one year period starting from one year before the date of sale to one year after.
I went back to HMRC and found a second page that seems to cover this, but I simply don't understand the wording exactly.
Any thoughts?
The fact that with the reciprocal tax agreement with France, we have been paying tax in UK for the last 8 years is annoying, but of no consequence,  I assume.

You are right, the reciprocal tax arrangement does not help you.  For stamp duty land tax it is a simple day count, with the need to achieve 183 or more days physically present in the UK in a 12 month period (the 12 month period has to include the day of completion). 

That means that if you complete a purchase within 6 months of 15.09.2025 you will have to pay the extra 2% SDLT.

Let us say you complete the purchase on 05.12.2025.  That means the 2% extra will be due.  But you will clock up the 183 days by about 15.03.2026 if you do not leave the UK at all.  Your refund application can go in once you have the 183 days in the UK.  https://www.gov.uk/guidance/apply-for-a-repayment-of-the-non-uk-resident-stamp-duty-land-tax-surcharge

Alianco

Thanks, that's how I read it. We would pay the 2% and then claim it back 6 months after the day we arrived back in UK.