Stamp Duty riddle - please help!

Ruskatya

Hi everyone, I need some help please.

Bought a house with my husband 2 years ago. We separated, I moved out. Met someone else, moved into his home. Now added onto his mortgage - paid higher SDLT as I am still on the mortgage deed for the former matrimonial home so this is now technically my 2nd home.

My ex and I are now selling the house. My partner and I are also selling our house so that we can buy a home together.

The riddle: will I end up paying higher SDLT if I tie the purchase of the hew home to the ‘wrong’ sale chain? And if so, which one is the ‘right’ chain - the former matrimonial home (which I left 1.5 years ago) or the existing house, which has been my main residence over the past year?

Thank you in advance!

Ruskatya

Sorry, typo - matrimonial home bought 5 years ago, not 2.

SDLT_Geek

Tying the purchase of your new home to the sale of either:
(a) The present home you part own
(b) The home you part own and last lived in about 1.5 years ago
will do to get you out of the 3% surcharge.

But that is not what you will be told if you read the .gov.uk guidance here: https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property It is simply wrong about whether it needs to be your "last" home which is sold.

The point is explained in case study here: https://www.blakemorgan.co.uk/stamp-duty-land-tax-3-surcharge-case-study-on-replacement-of-only-or-main-residence/ There is something about progress in getting HMRC to correct their guidance here: https://2kxoi048lz5d327itw3e7f8c-wpengine.netdna-ssl.com/wp-content/uploads/Downloads/Review-of-entry-level-guidance-on-.gov_.uk-29.01.20.pdf