Helping You Recover Overpaid Stamp Duty
Stamp Duty
Did You Know?
Stamp Duty Land Tax (SDLT) is generally charged on the purchase price of land and buildings. It is not normally due on items that are legally classified as chattels — meaning tangible, movable property that is not permanently fixed to, or forming part of, the fabric of the building.
Whether an item qualifies as a fixture (and therefore part of the property) or as a chattel depends on established legal principles, including the degree and purpose of attachment. Each item must be considered on its own facts and in line with current HMRC guidance.
In some transactions, the buyer and seller agree a separate value for certain fittings and contents, often based on their second-hand market value. However, in other cases, no separate apportionment is made and the full purchase price is treated as chargeable consideration for SDLT purposes.
Where appropriate and supported by evidence, a reasonable and justifiable apportionment between property and qualifying chattels may be considered in accordance with HMRC rules. Any such treatment must reflect genuine market value and comply fully with SDLT legislation and guidance.
✓ If you paid more than £925,000 for the property, you’ll save Stamp Duty at 10%.
✓ This rises to 12% if you paid more than £1,500,000.
✓ And if you own a second property, you’ll save a further 5%.
✓ This could add up to a significant rebate due.
Find Out If You Have a Claim
Stamp Duty Refunds and Reliefs
Stamp Duty is only paid on land and buildings. It is not due on any internal fittings that are not permanently attached to the property - if it’s not part of the fabric of the building, it’s not liable for Stamp Duty.
Typically, a Stamp Duty figure is agreed between the buyer and the seller for the fittings, often calculated on the second-hand value of the items. But in many cases, no reduction in cost is applied to the purchase price. This does not follow the correct valuation method.
✓ If you paid more than £925,000 for the property, you’ll save Stamp Duty at 10%.
✓ This rises to 12% if you paid more than £1,500,000.
✓ And if you own a second property, you’ll save a further 5%.
✓ This could add up to being a significant rebate due.
How Our Valuation Service Works
How Our Valuation Service Works
Our service involves preparing a chattels valuation report.
A chattel is a legal term referring to tangible, movable property — items that can be physically moved and are not permanently fixed to the property. This may include certain fixtures, fittings, and contents located inside or outside the property, depending on their nature and attachment.
Our qualified tax adviser, who is covered by Professional Indemnity Insurance, will review the information provided regarding items acquired as part of your property purchase and assess whether any qualify as chattels for Stamp Duty Land Tax (SDLT) purposes.
Where appropriate, we will prepare a report setting out the revised calculation of the chargeable consideration in accordance with current HMRC guidance and legislation. If an amendment is justified, this can be submitted to HMRC for review.
Any potential repayment of SDLT is subject to HMRC’s assessment and approval. We do not guarantee that a refund will be due or that HMRC will agree with the valuation.
Where HMRC accepts the amendment, refunds are typically processed within several weeks, although timescales can vary. Technically, our service is a ‘chattels’ valuation.
A ‘CHATTELS’ VALUATION
How Do Our Stamp Duty Tax Services Work?
We evaluate your Stamp Duty refund by assessing your property against a several criteria to identify any savings to help you claim back any overpaid stamp duty.
STEP 1
Get in touch and we will email or call you to book a site or video link valuation which by the way is completely free of charge.
STEP 2
We will evaluate your property and give you an estimate of the Stamp Duty refund we can claim for you.
STEP 3
If you then agree to proceed with the claim, you’ll need to provide us with the relevant documentation so that we may compile our comprehensive report to submit to HMRC.
Refund Example
A property was bought for £1,250,000 on the 21st December, 2021. The residential Stamp Duty was £68,750.
After a thorough valuation of all the chattels in the property which included carpets, blinds, curtains, a hot tub, furniture, a cinema projector, two wooden sheds, several kitchen appliances and several garden ornaments, the chattels were valued at £93 566.
When the correct basis of calculation was applied, it gave rise to a refund of £9,357.
MAKE A CLAIM TODAY
Ways To Claim A Refund
There are a number of Stamp Duty reliefs and allowances that are often missed. Each one can give rise to a sizeable refund.
• Fixtures and fittings were included in your purchase price — Items such as carpets, curtains, blinds, kitchen appliances, furniture, garden ornaments, sheds and similar chattels should not always have been included within the SDLT calculation. Many buyers unintentionally overpay as a result.
• You paid the additional 5% surcharge — If you owned another property at the time of purchase but sold your previous main residence within three years, you may be eligible for a refund. HMRC does not automatically issue this repayment — a formal claim must be submitted. Refunds in these cases can often amount to several thousand pounds.
• First-Time Buyer Relief was not correctly applied — We frequently see cases where relief was overlooked, miscalculated, or incorrectly denied due to misunderstandings around ownership history. Even small technical errors can result in substantial overpayments.
If any of the above scenarios apply, you may be entitled to a sizeable Stamp Duty refund.
SUCCESS FEE BASIS
You only have 12 MONTHS from the purchase date to register a claim for a refund
Our service works on a SUCCESS FEE basis.
If you don’t receive a refund, there is no charge!
FOR YOUR REASSURANCE, if you would like us to work via your solicitor, we’re happy to do that.
GET IN TOUCH TODAY
Ready To Make A Claim?
Get in touch and one of our expert stamp duty advisors will be happy to help.