If you bought a residential property and the purchase price included moveable items — carpets, curtains, white goods, furniture — then you may have paid more stamp duty than you legally owed. The good news is that HMRC provides two routes to claim a refund. Which route you use depends on how long ago you completed the purchase.
The two routes to a refund
There are two mechanisms for correcting an SDLT overpayment, and they have different deadlines:
Route 1: Amend your return
Within 12 months + 14 days of the filing date
Route 2: Overpayment relief
Within 4 years of the effective date (completion)
Most people claiming a chattels refund will use Route 2, because the 12-month amendment window will usually have passed by the time they discover the opportunity.
Route 1: Amending the SDLT return
If you completed your purchase within the last 12 months and 14 days, you can amend the original SDLT return to reduce the chargeable consideration by the value of chattels included in the sale.
Route 2: Overpayment relief claim
For purchases completed more than 12 months and 14 days ago (but within 4 years), you'll need to make a formal overpayment relief claim under Schedule 11A of the Finance Act 2003. This is done by writing to HMRC.
HM Revenue and Customs
BX9 1HD
What evidence do you need?
HMRC doesn't specify a rigid evidence requirement, but the following documents will support your claim:
- The TA10 Fittings and Contents Form — this is the standard Law Society form used during conveyancing to detail which items are included in the sale. Your solicitor should have a copy.
- Your completion statement — this shows the final purchase price and any adjustments made at completion.
- Your SDLT5 certificate — this confirms the stamp duty was paid and provides your unique transaction reference number.
- A schedule of chattels with valuations — this is the core of your claim. List each item category, the number of items, and a realistic second-hand valuation. Support the figures with comparable second-hand prices from online marketplaces if possible.
- Photographs — helpful but not required. Photos of the items in situ can support the existence and condition of the chattels. If you have estate agent photos from the original listing, these can be useful.
When to DIY vs. use a specialist
Consider doing it yourself if:
- Your estimated refund is under £500
- The chattels are straightforward (carpets, curtains, white goods)
- You're comfortable writing a formal letter to HMRC
- You have time to research comparable second-hand values
Consider using a specialist if:
- Your estimated refund is over £1,000
- The property is high-value (above £1M)
- You want a RICS-accredited professional valuation
- You don't want to deal with HMRC paperwork
- There are borderline items (is that fireplace a fixture or chattel?)
Most reputable claims firms work on a no-win-no-fee basis, typically charging 30-50% of the refund secured. For a £4,000 refund, that means you'd pay £1,200-£2,000 in fees and keep the rest. For smaller refunds, the fees may eat into the saving significantly — which is why we recommend the DIY approach for claims under £500.
Risks and warnings
Claiming a chattels refund is a legitimate tax relief, not a loophole. But there are genuine risks you should understand before proceeding:
- HMRC compliance checks: After processing your claim, HMRC has 9 months to open an enquiry. If they disagree with your valuation, they can request evidence and may adjust the refund amount.
- Repayment and interest: If HMRC determines you over-claimed, you'll need to repay the excess plus interest calculated from the date the refund was paid.
- Penalties for inaccuracy: If HMRC considers the claim to be careless, penalties of up to 30% of the overclaimed amount can apply. For deliberate inaccuracies, penalties can reach 100%. This is why realistic, defensible valuations are essential.
- Personal responsibility: Using a claims firm does not transfer your liability. You remain personally responsible for the accuracy of your SDLT return. If a claims firm inflates your chattel values and HMRC disagrees, you — not the claims firm — bear the consequences.
- Claims firm fees are non-refundable: If HMRC later claws back the refund, you typically cannot recover the fee you paid to the claims firm. You'd lose both the refund and the fee.
Frequently asked questions
How long do I have to claim a stamp duty refund?
You can amend your SDLT return within 12 months and 14 days of filing. Alternatively, you can make an overpayment relief claim within 4 years of the effective date (completion date) of your purchase.
Can I claim a stamp duty refund myself?
Yes. You can file an overpayment relief claim directly with HMRC by post. You'll need your SDLT unique transaction reference, a schedule of chattels with second-hand valuations, and a revised SDLT calculation showing the refund amount.
How long does HMRC take to process a stamp duty refund?
HMRC typically processes refund claims within 15 to 30 working days. After processing, HMRC has 9 months to open a compliance check if they want to query the claim.
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