Higher rate Stamp Duty Land Tax (SDLT) refund time limit has been extended

The housing market has been extremely slow during lockdown, making it difficult for many to move house.  This has caused a massive problem for people who are trying to replace their main home, as extra SDLT can be payable when the home isn’t sold within three years of the buyer moving into a new one.

HMRC have now announced that they will extend the  three year limit to allow for any delays caused by the coronavirus. This is extremely welcome but care does need to be taken to show to HMRC that the delay was purely coronavirus-related should you need to make use of the extension.

Also, bear in mind that there is no similar extension for Capital Gains Tax (CGT). For CGT purposes, you are still required to sell the old home within nine months of moving out in order to get full relief.  Coronavirus-related delays in selling could mean you will have additional tax to pay.


This article is for general guidance only. It provides an outline, and may not include points which are important to your situation. You should not depend on this blog without taking advice based on the full facts of your case. The information given was correct at the time of publication.

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