Apply for a Repayment of the Non-UK Resident Stamp Duty Land Tax Surcharge in England and Northern Ireland
Check if you can and how to apply for a repayment if you’re a non-residential purchaser of property in England and Northern Ireland. Who Can Apply You or your estate agents can apply for a repayment of the surcharge paid on a property if all the purchasers are individuals and have spent 183 days in the UK in any continuous 365-day period: Starting no more than 364 days before the effective date of the transaction. Ending no more than 365 days after the effective date of the transaction. The effective date of the transaction is usually the completion date. You must apply for the repayment within 2 years of the effective date of the transaction. What Information You’ll Need To apply for a repayment, you will need the following details: Bank Account Information: UK bank account and sort code details for the recipient of the payment. Unique Transaction Reference Number (UTRN): From the Stamp Duty Land Tax return submitted when the property was purchased. Effective Date of...