Transferring the mortgage from myself to my wife (Not divorce or separation)

oitbc

Hi,

I have a house worth £700,000 and a mortgage of £326,000 which is coming up for end of deal in Feb 2025. At the moment it is just my name on the mortgage. My wife sold her house and we are just considering 

A) if we remortgage and make it a joint mortgage are there any tax implications? I don’t think so, but seeing if anyone knows differently. My calculations would be 326,000 - my wife is liable for half so that’s 163,000 which is under the sdlt limit. 

if we remortgaged in my wife’s name only, the property would transfer to her, would that attract stamp duty or CGT on the whole £800,000 or would it just be 5% of the 76,000 above the £250,000

C) would we be better off doing a joint mortgage for this renewal and then taking my name off the joint mortgage in the future when the mortgage has reduced below £250,000?

My wife earns just under six figures and the lenders say she can afford the full mortgage by herself so that’s not a consideration in the question. 

I’ve had a look and can’t see an answer on hmrc website  

Thanks

Mark_d

Changing the names on the mortgage affect liability for the mortgage payments.  This is not the same thing as ownership of the house.