Complicated scenario

poseidon1

https://forums.moneysavingexpert.com/discussion/comment/81857925#Comment_81857925

An interesting analysis of how proactive legal advice with full understanding of a client's circumstances could produce beneficial tax outcomes.

However it is unlikely the OP would have known about the assent option herself if probate was obtained on a DIY basis. Even if a solicitor was involved, the usual 'tunnel vision' approach involved in winding up an estate ASAP, usually points to executor estate sales, rather than beneficiary sales unless CGT mitigation was a consideration.

mlz1413

It sounds like OP hasn't owned their own home for number of years. So her main residence since Sep 2025, has been her partners home.

So reading the below which is from GOV.UK / higher rates of SDLT, it seems that this would now be her main residence and hence higher rate SDLT would not apply.

When the higher rates do not apply

The higher rates do not apply to certain people, property and transactions.

People

Do not include anyone who will both:

use your new property as their main home

have sold or given away the last main home they owned before you buy your new home (or on the same day)

I am no expert, just reading the website, so maybe the rules are more complicated.

Surely if you are allowed to move main residence whilst owning a 2nd property, then this rule applies to the OP, as she has to have a main residence.

SDLT_Geek

https://forums.moneysavingexpert.com/discussion/comment/81859132#Comment_81859132

That is not how the SDLT rules work! To be "replacing" your main residence it is not enough that you are moving home from one main residence to another. You have to "dispose" of your interest in a previous main residence.

You cannot meet that test if you do not own (or have a share in) your main residence (though as an exception, the test can be met if a spouse / civil partner disposes of their interest in your main residence).

If you are interested, the guidance here is fairly clear: https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09800

mlz1413

There is alot to know! thanks for the link.

So, if OP nevers owns a main residence again and just lives with her partner, wherever he lives, then it will never trigger higher SDLT?

But to own again, what are the options?

Buy an interest in partners house to give her a main residence again?

marry?

Or just sell the B2L and use proceeds to enhance pension (no idea if there is the equity for this, just adding as food for though)

_Penny_Dreadful

https://forums.moneysavingexpert.com/discussion/comment/81859242#Comment_81859242

In this scenario the OP would either have to sell the BTL before jointly buying the new home with their partner or get married before jointly buying the home with their now spouse.

The first option potentially triggers a CGT liability so a quick visit to the registry office with a couple of witnesses could be the least expensive option. Should I buy a hat?