Use this online form to amend a Land Transaction Tax (LTT) return to claim multiple dwellings relief (MDR).
You should claim MDR when you submit your LTT return. If you did not claim it and later realise you should have, you can amend your return and claim a refund of extra tax paid.
You can only amend your return to claim MDR within 12 months of the filing date on your original return.
It usually takes 15 to 20 working days to process your claim. This may take longer if we need more information.
You can apply to claim MDR if you’re:
- the buyer of the property
- the solicitor or conveyancer who acted for the buyer in the original purchase (provided you’re still acting for them)
- someone else authorised to act for the buyer
Before you start
You cannot save a partly completed form so make sure you have the following information before you start. You may need to ask your solicitor or conveyancer.
What you’ll need
Details of original transaction
Unique Transaction Reference Number (UTRN)
This is a 12 digit number from your Land Transaction Tax return. Contact your solicitor or conveyancer if you do not have this.
About the property purchased
- Address and postcode.
- Name and date of birth of the buyer.
- Value being given to the main dwelling.
You’ll need to calculate how much you’re claiming back through the relief. To do this:
- Calculate how much tax you should have paid factoring in MDR.
- Look at how much tax you did pay.
- Your refund is the difference between how much you paid and how much you should have paid.
Details about the dwellings
You will need information about the dwellings involved in the transaction including:
- how many dwellings you are claiming MDR for
- whether any dwellings are subsidiary dwellings
- facilities in the dwellings
- access to the dwellings
Bank account details of the person to receive the payment:
- name of account holder
- account number
- sort code
- bank name and address
This must be a current account.