Homebuyers warned as HMRC clamps down on Stamp Duty claims

19 Aug 2025

HMRC is warning homebuyers about rogue agents advertising misleading Stamp Duty Land Tax (SDLT) repayment claims.

A Court of Appeal decision confirms that properties needing repair remain chargeable to residential rates of SDLT. HMRC has warned that, for a fee, some agents suggest that they can reclaim SDLT the buyer has already paid by claiming that the property is non-residential because it's uninhabitable.

HMRC stated that claims of this kind often leave the homeowner liable for the full amount of SDLT, plus penalties and interest.

Anthony Burke, Deputy Director of Compliance Assets at HMRC, said: 'Homebuyers should be cautious of allowing someone to make an SDLT repayment claim on their behalf. If the claim is inaccurate, you could end up paying more than the amount you were trying to recover.'

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