Overview

• HMRC has warned homebuyers to avoid agents promising SDLT refunds by misclassifying repair-needing properties as non-residential.
• A Court of Appeal ruling in Mudan & Anor v HMRC confirmed that dwellings requiring repair remain liable for residential SDLT and invalidated condition-based refund claims.
• The revenue authority is pursuing criminal prosecutions alongside civil cases against agents who submit spurious repayment applications.
• Homeowners who make inaccurate claims risk liability for the entire stamp duty amount plus accrued interest and penalties.
• HMRC urges buyers to rely on official SDLT guidance on gov.uk rather than third-party claims firms.