Exemptions and reliefs

Transfers between spouses and between civil partners

You do not pay Stamp Duty on an instrument (written document) that transfers property between you and your spouse.

You can claim this exemption even if you and your spouse are separated.

You do not pay Stamp Duty on an instrument that transfers property between you and your civil partner.

You cannot claim these exemptions if the transfer involves a third party or sub-sale.

You cannot claim these exemptions if you purchase from an official assignee in bankruptcy.

You file a Stamp Duty return and claim the exemption on the return.

However, you do not file a return if

• the transfer creates a joint tenancy of the family home
• or
• the property is shares, stocks or marketable securities.

Transfers between cohabitants

You may receive property pursuant to an order under Section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010.

If you do, you do not pay Stamp Duty on the instrument. You file a Stamp Duty return and claim the exemption on the return.

However, you cannot claim the exemption if there is a third party involved.

You do not file a return if the property being transferred is shares, stocks or marketable securities.

You must have the above order to claim the exemption from Stamp Duty.

Next: Transfers between former spouses