- The purchase
- A couple buying a home for about £600,000. One of them owns a low-value share of a property in Greece.
- What the answers flagged
- The higher rates look at property owned anywhere in the world, but an interest worth less than £40,000 is ignored. Which side of that line the share falls decides the bill.
- What a calculator shows
- £20,000 or £50,000, depending on how one 'other property' question is answered.
£0
Low £20,000High £50,000
CASE 02
Her home, his buy-to-let
- The purchase
- A couple buying together for about £1.1 million. They are selling the home she owns. He owns a buy-to-let.
- What the answers flagged
- Replacing a main residence can take a purchase out of the higher rates, but the test applies to each buyer. Who owned the home being sold, and whether the couple are married, changes the answer.
- What a calculator shows
- One figure. 'Are you selling your main home?' gets a yes, and the buy-to-let may never come up.
£0
Low £53,750High £108,750
CASE 03
A couple separating
- The purchase
- A transfer of equity on a home worth about £650,000, with one partner taking over the property.
- What the answers flagged
- A transfer under a divorce or formal separation agreement or court order can be exempt. Without one, the share of the mortgage taken on counts as payment.
- What a calculator shows
- A price in, one figure out. It doesn't ask about a court order.
£0
Low £0High £55,000
CASE 04
Buying the other half
- The purchase
- A shared-ownership couple buying a further 50% of their home, valued at about £320,000.
- What the answers flagged
- Stamp duty on staircasing depends on the election made when the first share was bought and on how much they will own afterwards. The original paperwork decides it.
- What a calculator shows
- One figure on the price of the new share, as if it were an ordinary purchase.
£0
Low £0High £22,000
CASE 05
A home with something else attached
- The purchase
- A couple buying a property for about £605,000 that may count as mixed use.
- What the answers flagged
- Mixed-use property is taxed at the lower non-residential rates. Whether a property truly qualifies is a question of fact, and HMRC challenges claims that don't stand up.
- What a calculator shows
- One figure, from whichever option is picked in a drop-down.
£0
Low £9,250High £50,500
CASE 06
A company buying a house
- The purchase
- A limited company buying a residential property for about £1.05 million, which may be let to someone connected with the company.
- What the answers flagged
- A company buying a dwelling over £500,000 pays a flat 17% unless a relief applies, such as a genuine letting business. Letting to a connected person can lose that relief.
- What a calculator shows
- One figure at the ordinary company rates. It doesn't ask who the tenant will be.
£0
Low £101,250High £178,500