SDLT Surcharge - getting married

[the_cynical_donkey]

I own a 1 bed flat (Flat A) and I also one another 2 bed flat (Flat B) jointly with my fiancée. The fiancée moved in with me last year and Flat B has been let out on as a short/holiday let for the last few months. We have now stopped the short lets as we want to sell flat B soon and buy a bigger house instead. However, we would like to retain Flat A, which is of an ideal size and location as a BTL property.

Notably, even though the fiancée moved in with me, she never got around to sorting out the admin so all her records have Flat B as her address, I have always had Flat A as my primary residence.

My question is: If we moved back into Flat B, and I changed all the bills, council tax, voter registration to include my name over at Flat B, would we qualify for main residence relief if we sell Flat B for a bigger house in the next 6 months or so? Keep in mind that we won't be letting out Flat A in the meantime. Short of selling Flat A, do we have any other options?

Both the properties are in the same city, centrally located and more or less equivalent as far as commute to work is concerned.

[maths]

Presumably you're suggesting that having Flat B as the main residence of you and your fiance would then enable you both to jointly purchase a replacement residence without incurring the 3% SDLT charge which will be necessary if you do not sell Flat A?

It is possible but, of course, depends upon you both being able to justify Flat B is your main residence. This is purely a matter of fact.

Whilst length of time of occupation is not the sole determinant (and there is no prescribed minimum) a sale within 6 months of moving in may be challenged.