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Where Taxpayers and Advisers Meet

Higher rate stamp duty following period living aboard

Joined:Fri Jun 25, 2021 9:18 am
Higher rate stamp duty following period living aboard

Postby tracyloak » Fri Jun 25, 2021 9:52 am

Good morning

I have tried to search for this specific issue but cannot find a definitive answer so would appreciate any input.

I was seconded by my UK group parent overseas in 2016. Up until that point I had lived in my residence in the UK for five years and planned to return as the period was initially only for two years. My employer provides a living allowance as my accommodation is also my office and therefore job related accommodation.

The two years stretched on and now the plan is for me to return in March 2022. I plan to sell my property in the UK before I return but not buy a new main residence until after March 2022. I own a property in Spain so suspect I may be liable for higher rate stamp duty.

As my UK home was my main residence and my current rented property is job related, will I be liable for higher rate stamp duty when I buy my next property? (I understand I may also pay non-resident stamp duty but will hopefully be able to claim that back when I've lived in the UK for the required number of days post purchase).

Many thanks in advance

Joined:Sun Apr 30, 2017 5:45 pm

Re: Higher rate stamp duty following period living aboard

Postby SDLT Geek » Wed Jun 30, 2021 8:04 pm

Yes, I would expect the extra 3% SDLT to apply on account of you owning the property in Spain (assuming that is now worth £40,000 or more). You cannot rely on the sale of your property in England to come within the “replacement exception” because you last lived in that more than three years ago.

Return to “Stamp Duty, Stamp Duty Land Tax, SDLT”