This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.
Analytics

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.

Essential

Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

Higher rate refund after ending civil partnership

taxme23
Posts:2
Joined:Thu Mar 24, 2022 11:21 am
Higher rate refund after ending civil partnership

Postby taxme23 » Thu Mar 24, 2022 11:36 am

Hello,

I'm living with my partner in a house that we've jointly owned (50/50) for >10 years.
We have decided that we will live apart in the future.
We are not married or in a civil partnership.
We plan to keep the family home until the youngest child reaches 18.
I will buy a new house which will be my main residence.
We don't own any other properties.

I understand that I will need to pay the higher rate of stamp duty since I already own one house.

If:
- We enter into a civil partnership before I buy the new property.
- We dissolve the civil partnership within 3 years (this cannot be done for at least 1 year).
- We obtain a Mesher order and a Property Adjustment Order.

Can I reclaim the 3% SDLT surcharge (in the same way I could if the family home was sold within 3 years)?

bd6759
Posts:4256
Joined:Sat Feb 01, 2014 3:26 pm

Re: Higher rate refund after ending civil partnership

Postby bd6759 » Fri Mar 25, 2022 7:53 am

No. That will not work.

taxme23
Posts:2
Joined:Thu Mar 24, 2022 11:21 am

Re: Higher rate refund after ending civil partnership

Postby taxme23 » Fri Mar 25, 2022 12:10 pm

No. That will not work.
Thanks for the reply. Could you expand on why it won't work? Is it because HMRC will not accept a property adjustment order as a change of ownership?


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