Working out your Stamp Duty

Transfers between spouses, civil partners or cohabitants

If you execute an instrument to transfer property from:

  • your spouse to you
  • or
  • your civil partner to you

the instrument is exempt from Stamp Duty. You can claim this exemption even if you and your spouse are separated.

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

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

However:

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

 you do not need to file a return.

Transfers between cohabitants

If you receive property pursuant to an order under Section 174 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010, you do not pay Stamp Duty on the instrument. However, the exemption only applies if there is no third party involved.

You must file a Stamp Duty return and claim the exemption on the return. However, you do not need to file a return if the property being transferred is shares, stocks or marketable securities.

If you do not have the order referred to above, you cannot claim the exemption.

Next: Transfers between former spouses or civil partners