Stamp Duty & Life Events
Marriage, divorce, inheritance and family changes all affect your stamp duty. Know the rules before they catch you out.
Life events can cost or save you thousands
Getting married could lose you £5,000 in first-time buyer relief. A divorce transfer could be completely exempt. Understanding these rules before major life changes is essential.
£0
Divorce transfer
£0
Inherited property
5%
Spouse owns property
36
Months refund window
Taking over part of a mortgage? That can mean stamp duty
A transfer can owe stamp duty even when no cash changes hands. Divorce transfers are usually exempt.
Life Event Guides
Divorce & Separation
Property transfers made in connection with divorce are exempt from stamp duty, by court order or by agreement. Learn about buyouts, the 36-month rule, and protecting your position.
- Court order or agreed transfers are exempt
- Private buyouts may incur SDLT
- 36-month refund rule may apply
Marriage & Civil Partnership
Married couples living together are treated as one unit for the additional dwelling surcharge. What your spouse owns now affects your position; what they owned in the past does not.
- One unit for the surcharge
- Spouse's current property counts
- Can lose FTB relief
Inheritance & Bequest
Inheriting property is exempt from stamp duty, but it affects future purchases. A share of more than 50% triggers the surcharge.
- No SDLT on inherited property
- Affects future purchase status
- Over 50% share = surcharge applies
Gifting Property
Gifting property to family may still trigger stamp duty if there's an outstanding mortgage. The recipient pays tax on debt assumed.
- Pure gifts are exempt
- Mortgage debt = chargeable
- Surcharge may apply to recipient
Helping Children Buy
Parents helping children buy property need to understand joint ownership implications, gifted deposits, and guarantor arrangements.
- Joint ownership = surcharge risk
- Gifted deposits are fine
- Consider guarantor instead
Retirement & Downsizing
Downsizing in retirement? If you own multiple properties or are buying before selling, the surcharge and refund rules apply.
- Replacement main residence rules
- 36-month refund available
- Chain timing considerations
Cohabiting Couples
Unmarried partners are assessed separately. One can buy as a first-time buyer even if the other owns, but joint purchase triggers the surcharge.
- Each partner assessed independently
- Joint purchase = surcharge risk
- Sole purchase preserves FTB relief
Relocating for Work
Buying near a new job before selling your current home triggers the 5% surcharge. The 36-month refund window and sell-first strategies can help.
- Buy before sell = 5% surcharge
- 36-month refund available
- Sell first to avoid entirely
Elderly Parent Moving In
Adding a granny annexe or buying a property with an existing flat has different stamp duty rules. The subsidiary dwelling exception could save you thousands.
- Subsidiary dwelling exception may apply
- No dependent relative relief exists
- Separate property = 5% surcharge
Death & Estates
Inheriting property is exempt from stamp duty, but it affects future purchases. The 50% beneficial interest threshold and the three-year disregard are key.
- No SDLT on inherited property
- >50% share affects future purchases
- Three-year disregard for small shares
Redundancy & Buying
Stamp duty is property-based, not income-based, so redundancy does not change your SDLT bill. But timing your purchase affects mortgage affordability.
- SDLT unaffected by income
- First £30k redundancy is tax-free
- Mortgage timing is critical
Self-Employment
Self-employment does not change your stamp duty bill, but company vs personal ownership and mortgage timing have significant SDLT consequences.
- SDLT same as employed buyers
- 17% corporate rate vs personal rates
- Mortgage timing affects purchase
Calculate Your Stamp Duty
See how your circumstances affect your stamp duty bill with our free calculator.
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