Services/SDLT Planning

Stamp Duty Planning

SDLT is calculated wrong on roughly 1 in 8 residential transactions — usually in HMRC's favour. The 5% surcharge, Multiple Dwellings Relief, mixed-use classification, and main-residence replacement rules all contain exemptions most conveyancers don't flag. We match you with a specialist who reviews the SDLT position before you exchange.

The argument

Why a specialist matters here

SDLT is a self-assessed tax and conveyancers are legally allowed to file the return at the default rate without checking reliefs. That default is often wrong. The specialist's job is to review the transaction properly — including reliefs the conveyancer doesn't check for — and to identify refunds on past transactions where SDLT was overpaid.

What goes wrong

The three problems a general accountant won't catch

01

The 5% surcharge has exceptions

The 5% additional dwelling surcharge applies to second+ property purchases, but replacement-of-main-residence rules, time-limited refunds, and mixed-use classifications all create exemptions. Many Harrow buyers pay the surcharge then discover they didn't need to.

02

Multiple Dwellings Relief was abolished — but refunds may apply

MDR was removed for completions from June 2024. But if you completed before that date on a property that qualified (self-contained annexe, granny flat, multi-unit building), a refund claim may still be open — the window is typically 12 months from completion.

03

Mixed-use is not the same as residential

A property with a non-residential element — a shop with a flat above, a house with commercial outbuildings, a property with grounds over 0.5 hectares — may qualify as mixed-use, which caps SDLT at 5% (vs up to 19% residential). This is heavily contested by HMRC and requires careful evidence.

What you get

What the specialist delivers

01

Pre-exchange SDLT review

Full review of the SDLT position before you exchange — every relief, surcharge exemption, and rate classification checked. Written opinion you can share with your conveyancer.

02

Refund claim assessment

Past transactions reviewed for overpaid SDLT. If a claim is live, it's prepared and filed. Success fee only — if no refund, no fee.

03

Portfolio acquisition planning

Buying multiple properties together can trigger linked transactions rules or qualify as non-residential if 6+ dwellings. A specialist structures the deal to minimise total SDLT across the set.

04

HMRC enquiry defence

If HMRC challenges an SDLT return (most often mixed-use classification), a specialist handles the response and, where appropriate, the tribunal case.

Common questions

FAQs on sdlt planning

Does the 5% surcharge apply if I'm replacing my main residence?

No — but only if you sell your previous main residence within 36 months of completing the new one. If you complete the purchase first and the old sale later, you pay the surcharge and claim a refund once the old property sells. A specialist manages this refund claim.

What's the difference between residential and mixed-use SDLT?

Residential rates go up to 17% (owner-occupier) or 19% (investor). Mixed-use is a flat 5% above £250,000 regardless of price. On a £1.2m property this can be a £60k+ saving — which is why HMRC scrutinises mixed-use claims carefully. The non-residential element must be genuine and material.

Can I claim SDLT relief as a first-time buyer in Harrow?

Yes if the property is under £625k and you've never owned a property anywhere in the world. Relief gives £0 SDLT on the first £425k. For Harrow FTBs this is typically £6,000–£11,000 saved — but the relief is all-or-nothing, so joint purchase with a non-FTB loses it entirely.

How far back can I claim an SDLT refund?

Four years from the filing date of the original return, in most cases. For MDR specifically, where relief was available pre-June 2024, the window is 12 months from completion. Don't sit on these — once the window closes, the overpayment stays with HMRC.

Ready to see who we'd match you with for sdlt planning?