Two deadlines, not one
For the higher rates, you must sell your previous main home within 36 months of completing on the new one. The claim deadline is separate: in England & NI it's 12 months after the sale, or 12 months after your return's filing date if that's later. Revenue Scotland and the Welsh Revenue Authority set their own claim time limits, so we show the sell-by date and link to their claim pages.
The non-resident 2% refund works differently: you must spend 183 days in the UK in a continuous 365-day period around completion, then amend your return within two years of completion.
Read the full refunds guide.