Stamp duty surcharge….confused!!

subcapsular

Hi

in 2019 I purchased a new home and Let out my old home. I paid a 3 percent surcharge as I had two properties at point of completion.

one being living in my ‘new Home’ since 2019 and letting out my second property (‘my old home’)

my main house I live in now I am looking at upsizing, I will sell this and purchase a new home to live in.

will I have to pay the surcharge again ?

I’ve called HMRC today and spoke to two different advisors, one stated yes I will have two properties so I will have to pay

the second said as long as my main residence is sold and second one purchased after or at the same time I will not 

I just want some clear cut guidance on this as it’s a £50k difference for me at the price I’m looking to purchase

please help!

Flugelhorn

my understanding is that if you are replacing main residence by another main residence ie you end with the same number of properties then you don't pay the 3% 

subcapsular

This is what I assumed also but I’m getting conflicting info from HMRC

Flugelhorn

https://www.gardandco.com/wp-content/uploads/2018/05/Stamp-Duty-2nd-home.png


quite a few solicitors have gov.uk flowchart on their websites