Avoid higher stamp duty on 2nd home

sheramber

user1977 said:

Hoenir said:

Worth noting. 

HMRC has not given any guidance about how long a taxpayer must live in a property for that to constitute actual occupation as their only or main residence. Instead, it will look at the individual facts and circumstances of each case.

The HMRC are therefore best equipped to provide you with definative advice. 

Given the OP hasn't suggested that they have any other residence, I'm not sure there's room for dubiety about it here.

currently own a property which is rented out on consent to lease and I moved in with my partner

Could have only  moved and rented out last week or month.

user1977

sheramber said:

user1977 said:

Hoenir said:

Worth noting. 

HMRC has not given any guidance about how long a taxpayer must live in a property for that to constitute actual occupation as their only or main residence. Instead, it will look at the individual facts and circumstances of each case.

The HMRC are therefore best equipped to provide you with definative advice. 

Given the OP hasn't suggested that they have any other residence, I'm not sure there's room for dubiety about it here.

currently own a property which is rented out on consent to lease and I moved in with my partner

Could have only  moved and rented out last week or month.

But it’s now got a tenant in it. Unless it’s a very understanding tenant, the OP isn’t still using it as any sort of residence.

sheramber

user1977 said:

sheramber said:

user1977 said:

Hoenir said:

Worth noting. 

HMRC has not given any guidance about how long a taxpayer must live in a property for that to constitute actual occupation as their only or main residence. Instead, it will look at the individual facts and circumstances of each case.

The HMRC are therefore best equipped to provide you with definative advice. 

Given the OP hasn't suggested that they have any other residence, I'm not sure there's room for dubiety about it here.

currently own a property which is rented out on consent to lease and I moved in with my partner

Could have only  moved and rented out last week or month.

But it’s now got a tenant in it. Unless it’s a very understanding tenant, the OP isn’t still using it as any sort of residence.

The point being raised was did it matter how long the partner’s house had been main residence?
At present the OP is not married and does not have an interest in the partner’s property. 

It is not considered that they are replacing their main residence. 

Once married the situation changes

see example 2

https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09810