I think I may have made a huge error.
I bought a new residence in June 2017. I then sold what had been my main residence in August 2018.
I felt sure I had 12 months from selling my previous main residence to reclaim the higher rate of stamp duty that I had paid on my new residence. I even checked this before Christmas to make sure, and remember having checked it felt assured I had 12 months from selling the main residence.
I've just re-looked at the gov.uk web site and am now under a different impression, i.e. that I had 12 months from buying my new residence (ie until June 2018) or only three months from selling my old one (i.e. November 2018).
Yes I should have done it straight away, but life in the interim has been... complicated.
I note the wording on the gov.uk web site - 'within 12 months of the filing date of the return relating to the new residence, whichever is later'. I assume the 'return' is the document my solicitors would have lodged at the time of the purchase, not my income tax return for 2017/2018? I am hopeful but sceptical that the latter would apply.
Have the rules changed recently?
Hoping someone can give me some hope that a reclaim may still be possible.
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