Main residence

[Litchy1986]

Hi,
I have two questions!
How long do you need to have lived in a home to have it considered your main residence? My understanding is that is that there is no definitive higher or lower limit to this, and it is simply what looks reasonable - I.e. you are actually living there, your post is being delivered, etc etc etc. is this generally correct?

(https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64427#:~:text=For%20an%20individual%20its%20ordinary,that%20individual%20as%20their%20home.)

My next question relates to the sale of a private residence and the retention of a BTL. Does the mere existence of the BTL automatically mean you pay the additional SDLT? The HMRC site (and a couple of bits I’ve read on here) imply that it is the main residence retention that triggers the additional SDLT, and that if you are swapping a main residence for a main residence, you don’t attract the additional SDLT.
Which is correct?
A link to something within HMRC itself would be great to see!
Thankyou,
Alec

[Litchy1986]

Additional link regarding the second point - bullet point 2 seems to imply that the latter in the previous question is correct.

https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property

[AGoodman]

The (case) law says that you need to move in intending to have a degree of permanence in the property. That includes the things you've mentioned but then you need to look at events in the round. Essentially, if circumstances changed so you ended up selling much quicker than you expected, then that is fine. If however, you move into the property intending to sell it in 6 months time, that would be much riskier - changing all your addresses would help but would not get around the fact you didn't intend to stay there.

"Some assumption of permanence, some degree of continuity, some expectation of continuity, is a vital factor which turns simple occupation into residence.”"

https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64455

[AGoodman]

On your second point, you just need to be selling one home and buying another. So long as you meet the criteria, it doesn't matter if you have a BTL throughout.

[Litchy1986]

Thankyou both, this is really useful.
Many thanks!