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Where Taxpayers and Advisers Meet

Additional 3% SDLT after Main Residence Disposal

Posts: 4
Joined: Thu Oct 30, 2008 12:47 pm

Additional 3% SDLT after Main Residence Disposal

Postby seabro » Wed Oct 10, 2018 12:00 pm


I'd really appreciate your advice on our situation.
We are due to complete on a property this week, October 2018, and the completion statement shows an additional 3% sdlt based on the fact that we own rental properties.

We have been renting a family home for the last decade.

We did dispose of a family home in 2008.

Based solely on the above I guess you might say we wouldn't need to pay the 3%? (But I could have that wrong of course).

The only potential spanner in the works, might be that one of our rental properties that we still own was our main residence for a period after the disposal of the family home mentioned above. (Well over 3 yrs ago, should that be relevant).

So I guess my question is in order to avoid the payment of the extra 3% sdlt. Does the disposal of a main residence have to have been your most recent owned main residence? Or to put it another way, do we lose the potential benefit of having disposed of a main residence because there was a subsequent owned main residence that we lived at a long time ago but we currently still own?

In case that was not clear my question is can any previous disposal of a main residence count against this new purchase regardless of what happened in between?

Thanks, I appreciate any help.

Posts: 7517
Joined: Wed Aug 06, 2008 3:25 pm

Re: Additional 3% SDLT after Main Residence Disposal

Postby maths » Thu Oct 11, 2018 3:24 pm

Assuming "completion" on you new purchase occurs on or before 26 November no 3% charge arises.

I am also assuming that after completion of the 2008 sale you/wife did not acquire a beneficial interest in another dwelling with the intention of it being your only or main residence (presumably you already owned the buy to let which you subsequently resided in at the date of completion of the 2008 sale).

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