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A homeowner who paid more than £50,000 in stamp duty land tax received an unsolicited letter suggesting they might be owed a refund. HMRC says buyers should be cautious: chattels can be excluded from SDLT only when the amount is properly attributed and supported by evidence from the original purchase. Experts warn that unsupported claims can lead to repayment, interest and possible penalties.
A homeowner who paid more than £50,000 in stamp duty land tax (SDLT) after moving in March 2026 received an unsolicited letter suggesting they may be due a refund for contents included in the property sale. The letter promoted a claims website, but HMRC warns buyers to be cautious about firms promising refunds because claims that are not properly supported can lead to tax being reclaimed, interest and possible penalties.
The letter, described in a report by This Is Money, said that stamp duty applies to land and buildings, not contents, and suggested buyers who paid tax on the full purchase price may have overpaid. It promoted a website and claimed the company had secured thousands of refunds worth tens of millions of pounds since 2020. Those figures and the promise that refunds are normally paid within six weeks are claims made by the firm, not independently established outcomes for this homeowner.
The homeowner said the seller left carpets, blinds, curtains and light fittings, as well as a freestanding cooker said to cost about £4,500 new and a washing machine and tumble dryer estimated at about £1,500 to replace. Those replacement prices do not establish what the items were worth when sold. Tax expert Dan Neidle of Tax Policy Associates told This Is Money that chattels must be valued at realistic secondhand prices, taking their age and condition into account.
HMRC’s guidance, as described in the report, says buyers may amend an SDLT return within 12 months of its filing deadline or make an overpayment relief claim within four years. The key issue is not simply whether contents were present: buyers need evidence from the conveyancing process that a genuine part of the price was negotiated and attributed to the chattels, such as a separate listing and valuation in the sale contract. The homeowner had also received a similar letter from another firm, the report said.
The Evidence Behind an SDLT Claim
The letters matter because a refund application can create a later repayment risk if HMRC disputes the figures or the basis of the claim. Neidle told This Is Money that some people have saved tax through such claims, while others have lost significant sums. He said HMRC expects evidence from the original purchase that part of the price was genuinely attributable to contents.
Neidle also warned that some firms charge 20 per cent or more of a refund. He gave the example of a buyer receiving a £10,000 refund, paying a £2,000 fee, and later being required to repay the full £10,000, potentially with interest and penalties. The report does not establish that this will happen to the homeowner who received the letter; it illustrates the possible exposure if a claim is rejected.
According to Neidle, buyers may find it difficult to recover a fee or obtain help from a firm if its contract offers limited protection or the firm is no longer operating. Readers considering a claim therefore need to understand both the tax evidence and the provider’s terms before authorising work or sharing personal information.
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What HMRC Says Counts as Contents
SDLT is charged on land and buildings, while some movable items, known as chattels, may be excluded when a portion of the sale price is properly attributed to them. The HMRC guidance cited by This Is Money includes items such as carpets, curtains, blinds, light shades, freestanding furniture and white goods that are not integrated into the property.
Not every item left behind qualifies. The guidance says fitted kitchen units, cupboards, sinks, Agas, wall-mounted ovens, fitted bathroom sanitary ware, central heating systems and intruder alarm systems would not normally be treated as chattels. Buyers must also distinguish a genuine, documented negotiation over contents from an attempt to allocate part of the house price after the sale simply because items happened to remain in the home.
The letter reportedly said the homeowner had until March 2027 to establish whether they had overpaid. HMRC’s claim routes described in the report are framed around the return’s filing deadline, not a universal date for every buyer. The relevant deadline therefore depends on the transaction and filing history.
“Homeowners should be cautious when receiving letters from firms promising stamp duty land tax (SDLT) refunds.”
— HMRC, as quoted in the This Is Money report
The Homeowner’s Claim Is Undetermined
The report does not say whether this buyer filed a claim, whether HMRC has reviewed one, or whether any refund is due. It also does not establish that the stated contents were separately negotiated or assigned values in the original contract. Without that contemporaneous documentation and realistic secondhand valuations, the buyer’s eligibility cannot be determined from the letter alone.
The firm’s claims about its past refunds and typical processing time were not verified in the report. It identified SDLT Tax as the trading name of MJS Tax Advisory Limited and said the letter claimed RICS regulation and a no-refund, no-fee arrangement, but did not specify the fee charged on a successful claim. The source says the company was approached for comment; it does not provide a response. The full terms, regulatory position and any assistance the firm would provide if HMRC challenged a claim remain unclear.
The report also names tax specialist Mark Barrett of Property Tax Advice as an expert consulted, but the supplied material does not include his comments. It therefore cannot support conclusions about his view of this particular letter or the provider.
Check Records Before Acting
For the homeowner, the next practical step is to review the original sale contract and conveyancing file to see whether any contents were separately negotiated and valued. A buyer considering a claim should compare any proposed figures with the items’ condition and secondhand value at the time of purchase, not their new replacement cost, and check the applicable filing and claim deadlines.
The report says HMRC allows qualifying amendments within 12 months of the return’s filing deadline or an overpayment relief claim within four years. Buyers can make a claim themselves online, according to the report, rather than necessarily paying a firm a share of any refund. Anyone weighing a service should read its fee and refund terms and establish what help it offers if HMRC challenges the application.
It remains to be seen whether the homeowner’s documents support an SDLT refund or whether either firm will provide further details about its claims and charges. The decisive next development would be evidence from the original transaction and, if an application is made, HMRC’s decision on that specific claim.
Key Questions
Can buyers exclude contents from the price used to calculate stamp duty?
Some movable contents may be excluded if a genuine part of the purchase price was properly attributed to them. HMRC guidance cited in the report requires evidence of that arrangement from the original transaction; the presence of items in the home alone is not enough.
Do replacement prices show how much a buyer can claim?
No. Tax expert Dan Neidle said chattels should be valued at realistic secondhand prices reflecting their age and condition. What a cooker or appliance costs new does not by itself establish its value at the date of the property sale.
What evidence might support an SDLT refund application?
The report says evidence from the conveyancing process is needed to show a genuine, separate negotiation over the contents. An itemised and priced reference in the sales contract is one example; a later estimate alone may not establish the required basis.
What are the claim time limits?
According to the HMRC guidance described by This Is Money, a buyer may amend a return within 12 months of its filing deadline or make an overpayment relief claim within four years. The relevant dates depend on the individual return and transaction.
What could happen if HMRC rejects a refund claim?
Neidle warned that a buyer may have to repay the refund, with interest and potentially penalties. A fee paid to a claims firm may not be recoverable; the outcome can depend on the firm’s terms and whether it remains available to help.
Source: thisismoney.co.uk
