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Have a question? Like to know more? - Contact us or Call +44-1865 292200 or +44-20 7436 4773, Mon-Fri 8:15am - 5:15pm
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HMRC have confirmed that they will extend the normal three year time limit for refunds of higher rate stamp duty if a sale of a previous main residence was prevented due to COVID-19.
If there are exceptional circumstances that prevent you from selling your previous home within the three years then HMRC will extend the time limit where they are satisfied that the person: was prevented by some exceptional circumstance beyond their control from disposing of their previous main residence within the three year time limit and sold the previous main residence as soon as they reasonably could after ceasing to be so prevented.
The full HMRC guidance is here or book a meeting with me by emailing emily.hillier@shawgibbs.com