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SDLT - cohabiting couple separating - 2 properties

floehopper
floehopper Posts: 6 Forumite
edited 29 July 2017 at 2:44PM in House buying, renting & selling
My ex-partner & I own two properties, one is our main home and the other is a buy-to-let. We own both properties jointly and have a joint mortgage on both.

The plan is for me to take on ownership of and the mortgage for the buy-to-let property and to move into it as my main home. My ex-partner will take on ownership of and the mortgage for our former main home.

Our main home is worth more than our buy-to-let property and my ex-partner will make a lump sum payment to compensate me for the difference.

How do we calculate SDLT on all this?

Comments

  • G_M
    G_M Posts: 51,977 Forumite
    Part of the Furniture 10,000 Posts Name Dropper Combo Breaker
    Your partner is buying your share of the main home.

    SDLT will be due based on how much he is paying you.

    https://www.gov.uk/stamp-duty-land-tax/residential-property-rates
  • getmore4less
    getmore4less Posts: 46,882 Forumite
    Part of the Furniture 10,000 Posts Name Dropper I've helped Parliament
    Are you not going to have consideration on both properties transactions?

    If you are dropping down to one each there won't be the extra SDLT.
  • 00ec25
    00ec25 Posts: 9,123 Forumite
    1,000 Posts Combo Breaker
    current position: joint ownership of 2 properties
    new position: sole ownership of one property

    standard rate, not higher rate SDLT applies as you end up with only 1 property (so £125,000 threshold)

    the chargeable consideration will be the sum of any money you pay to the ex for her share of the property plus, if the mortgage lender allows you, 50% of the outstanding balance of the BTL mortgage which you are "taking over" . if that total is >125k you will pay SDLT

    read the rules about transfers for unmarried couples:
    https://www.gov.uk/guidance/sdlt-transferring-ownership-of-land-or-property
  • getmore4less
    getmore4less Posts: 46,882 Forumite
    Part of the Furniture 10,000 Posts Name Dropper I've helped Parliament
    my understanding if they currently own 1/2 of each property and are buing the other 1/2 out then they both will be due SDLT on 1/2 the values not just 1/2 the mortgage and cash.

    The other bit of the 1/2 is also being transfered as consideration for the bit they get.

    even if they were the same value and mortgage free it would still be 1/2 the value as the nominal "gift" to each other would be consideration.
  • 00ec25
    00ec25 Posts: 9,123 Forumite
    1,000 Posts Combo Breaker
    my understanding if they currently own 1/2 of each property and are buing the other 1/2 out then they both will be due SDLT on 1/2 the values not just 1/2 the mortgage and cash.

    The other bit of the 1/2 is also being transfered as consideration for the bit they get.

    even if they were the same value and mortgage free it would still be 1/2 the value as the nominal "gift" to each other would be consideration.
    do you have a link to support your understanding? Because my link says otherwise whether they be married, living in sin, or two blokes who are best mates.
  • getmore4less
    getmore4less Posts: 46,882 Forumite
    Part of the Furniture 10,000 Posts Name Dropper I've helped Parliament
    it would probably come under the house swap rules(just it's 1/2 houses)
    have a root around the HMRC manual
    https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm01410


    some examples of swaps
    https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm04020a


    not sure why you think the link says only one pays SDLT and only part of the transaction.

    there are 2 transactions for SDLT
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