SDLT—marriages, civil partnerships and divorce

The following Private Client practice note provides comprehensive and up to date legal information covering:

  • SDLT—marriages, civil partnerships and divorce
  • Transfers between spouses
  • More than one transaction—linked transactions
  • Relationship breakdown—divorce and ending civil partnerships
  • Divorce
  • Ending of civil partnership
  • Company reorganisations—reconstruction or acquisition relief
  • Application of the higher (3%) rates of stamp duty land tax on additional properties in the context of divorce

SDLT—marriages, civil partnerships and divorce

Stamp duty land tax (SDLT) is charged on chargeable land transactions (the acquisition of a chargeable interest). For further guidance on how SDLT operates and its basic principles, see Practice Note: Land transactions, chargeable interests and chargeable transactions.

Land and buildings transaction tax (LBTT) replaced SDLT in Scotland with effect from 1 April 2015. See Practice Note: Scotland: Land and buildings transaction tax (LBTT)—the basics. Land transaction tax (LTT) replaced SDLT in Wales with effect from 1 April 2018. See Practice Note: Wales: Land transaction tax (LTT)—the basics. Consequently, references in this Practice Note to land or property or similar expressions in the context of the application of SDLT should be read to exclude any interest in or over land in Scotland (from 1 April 2015) and Wales (from 1 April 2018).

The first part of this Practice Note looks at how transactions during a marriage or civil partnership are treated for SDLT purposes. The second part of this Practice Note looks at how certain transactions made in connection with a relationship breakdown may be exempt from SDLT and may not be notifiable (for more guidance on what notifiable transactions are, see Practice Note: SDLT—notifiable transactions).

Transfers between spouses

Where a spouse or civil partner makes a gift of property to the other spouse or civil partner, generally no charge to SDLT will arise

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