Two apartments bought from different vendors a few weeks apart with the intention of amalgamation to form a single residence were not each intended to be the purchaser’s only or main residence for the purpose of SDLT higher rate relief for replacement residences. 

The appellants paid stamp duty land tax (SDLT) at the rate applicable to ‘higher rates transactions’ on each purchase of a residential property (Number 31) and adjoining property (Number 38) on 24 May 2017 and 6 June 2017 respectively. On 5 June 2018, the appellants sold their previous residence.  

On 30 July 2018, the appellants submitted a request for repayment of the higher rates on additional residential properties, seeking to amend the SDLT return for each of Number 31 and Number 38. Following enquiries into both returns,