Property Tax Valuations
Stamp Duty Refund Specialists
Stamp Duty Advisory Services Ltd is an independent tax advisory firm specialising in property tax and Stamp Duty Land Tax (SDLT) matters. The firm was founded by Carlos André.
Our experienced advisers will review your property transaction to assess whether the SDLT paid was calculated correctly under current legislation and HMRC guidance. Where appropriate, we can assist you in submitting an amendment or repayment claim to HMRC.
We act on a success fee basis for eligible claims. Any repayment of SDLT is subject to HMRC’s review and approval, and outcomes cannot be guaranteed.
Stamp Duty Refund
How To Get A Stamp Duty Refund... If You're Quick!
You only have 12 MONTHS from the purchase date to CLAIM A REFUND, so the clock is ticking.
Time Limits Apply to SDLT Amendments
Have you reviewed whether the correct amount of Stamp Duty Land Tax (SDLT) was paid on your property purchase?
An area that is sometimes overlooked in property transactions is the treatment of fittings and contents included in the sale. The way these items are classified and valued can affect the overall SDLT calculation.
If the apportionment between the property and any qualifying chattels was not considered at the time of purchase, it may be worth reviewing your transaction.
Amendments to SDLT returns are subject to statutory time limits, so early review is advisable.
Stamp Duty is only paid on land and buildings. It’s not due on fittings.
This generally refers to items that are not permanently fixed to the property and do not form part of the fabric of the building. Whether something qualifies as a fixture or a chattel depends on established legal principles and the specific circumstances of the transaction.
In many property purchases, a separate value for fittings and contents may be agreed between the buyer and seller, sometimes based on second-hand market value. In other cases, no separate apportionment is made and the full purchase price is treated as chargeable consideration for SDLT purposes.
However, the correct treatment depends on applying a reasonable and evidence-based valuation in line with HMRC guidance and SDLT legislation. An inappropriate or unsupported apportionment may not be accepted by HMRC.
If you are unsure whether the SDLT on your purchase was calculated correctly, a professional review can help determine whether an amendment may be appropriate. Any repayment is subject to HMRC review and approval.
Stamp duty
If it’s not part of the fabric of the building, it’s not liable for Stamp duty
When the fittings in this room are valued using the correct method, it reduces the purchase price of the property for Stamp Duty purposes: Window blinds, shelving unit, books, desk, sofa, stools, box tables, flower vase, carpet, rug, standard lamps, light fittings, pictures, curtains, bar stools, dining table and any item that’s not fixed.
Property Tax Valuations
How To Claim The Correct Value Of The Fittings
Your purchase price may have included various items such as carpets, curtains, white goods, certain light fittings, freestanding furniture, garden features, or other contents. Some items may qualify as chattels for SDLT purposes, depending on how they are attached and the specific facts of the transaction.
The appropriate treatment requires applying established legal principles and a reasonable, evidence-based valuation approach in line with HMRC guidance. Each item must be considered individually, and not all fittings or contents will qualify for exclusion from chargeable consideration.
We can review your transaction and, where appropriate, prepare a justifiable apportionment of any qualifying items. If supported by evidence, this may reduce the chargeable consideration for SDLT purposes. Any amendment or repayment claim is subject to HMRC review and approval.
The amount of any potential repayment will depend entirely on the specific details of your purchase. We do not guarantee that a refund will be due.
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Ready To Make A Claim?
Get in touch and one of our expert Stamp Duty Advisor will be happy to help.