Properties sold on or after 29 October 2018 If you sold your previous main residence on 28 October 2018 or earlier, HMRC must have your request within 3 months of the sale of that previous main residence, or within 12 months of the filing date of the return relating to the new residence, whichever is later.
Properties sold on or before 28 October 2018 You must have sold your previous main residence within 3 years of buying the new property to qualify for a refund unless exceptional circumstances apply.
main buyer of the property which was charged at the higher SDLT rate.You can apply for a repayment of the higher rates of SDLT for additional properties if you’ve sold what was previously your main home if you’re either the:
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