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Where Taxpayers and Advisers Meet

definition of main residence for stamp duty

Posts: 1
Joined: Thu Jun 20, 2019 2:45 pm

definition of main residence for stamp duty

Postby cleoburysue » Thu Jun 20, 2019 2:50 pm


I currently only own 1 property but I do not live in it. It is rented out, while I rent somewhere else. I thought this made it my main residence for tax & stamp duty purposes as it is my only residence.

I need to make sure of this as I now want to buy a home for me to live in and I intend to sell this first property sometime after that. I know I will have to pay the stamp duty surcharge on this new property as it will be my second, but I am hoping I can get it back when I sell the house which I already own.

Can you advise.

Posts: 3106
Joined: Sat Feb 01, 2014 3:26 pm

Re: definition of main residence for stamp duty

Postby bd6759 » Fri Jun 21, 2019 4:17 pm

A residence is a house that you reside in. You do not reside in the house that you own, therefore it is not a residence. If it is not a residence, it can be neither your only residence nor your main residence. (there are exceptions with deemed residence, such as if you reside in employer provide occupation, but that does not appear to apply here)

Posts: 171
Joined: Sun Apr 30, 2017 5:45 pm

Re: definition of main residence for stamp duty

Postby SDLT Geek » Fri Jun 21, 2019 7:47 pm

As bd6759 says, your residence is where you live. There are some rules about deemed residence for capital gains tax, but they are not carried forward to SDLT. So if you still own the let property when you buy, the extra 3% will be due and will not be recoverable.

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