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Stamp duty - standard rate or additional charge I brought a

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Stamp duty - standard rate or additional charge
Dear Sir or Madam,
I brought a home in January 2010 which required refurbishment. I lived in it until i got married in March 2013 - this is when me and wife agreed to borrow money and refurb the house, hoping to pay back what we borrowed. Unfortunately our marriage didn't last long and in September 2013 i wanted to sell the house so i could pay back what was borrowed. This was on the market for a few months but would not sell so I decided to put it on rent whilst I rented a room/lived with family and friends. This will be on rent for 3 years 1 month in total (from 16 December 2013 until 15 January 2017). In the meantime i helped a family member buy a buy to let home in Nov 2014 which I am named on the mortgage - i do not pay the mortgage or receive any profit from it.
Now i want to sell my home and buy another residential house with a family member. The tenants are leaving in a week time and the sale should hopefully go through in 8/9 weeks time, so i will live in it for about 2 months. Put billsetc. in my name and register o. electoral register on this property.
I am buying the new home with a family member who was never brought a home before and the house would be for us to live in.
I would like to know whether the new home be liable for the additional stamp duty charge? Or standard charge?
Your advice would be gratefully appreciated.
AA
Submitted: 10 months ago.
Category: Tax
Expert:  bigduckontax replied 10 months ago.

Hello AA, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question.

If you buy your new home whilst still owning the old, then you will be liable to the stamp duty surcharge of 3%. However, if you sell your first home within 3 years of the purchase of your second, you can apply to the Stamp Office for the surcharge to be refunded.

I do hope that you have found my reply of assistance.

Customer: replied 10 months ago.
Hi Keith,Many thanks for your response.
Just a quick follow up question if that's okay?I am selling and buying at the same time, and hopefully the sale of my home should be conplete before I purchase the new one. As i am named on a buy to let mortgage and also had my main home on rent for a short period before selling (i would have lived in it for 2 months before the sale) would HMRC treat this as me selling my main home and buying a main home? Or selling a business home?Many thanks
Ali
Expert:  bigduckontax replied 10 months ago.

HMRC will treat this as the sale of your sole or main domestic residence, but because you rented it out an element of the gain would be subject to Capital Gains Tax (CGT). 37 less 18 = 19 / 206 say 9.25% [you are deemed to be in residence for the last 18 months of ownership even if this is not the case] of any gain will be subject to CGT. However, you have a non cumulative Annual Exempt Amount (AEA) of 11.1K to offset this gain and as you were in occupation before the letting period then Letting Relief up to 40K also. I suspect that when the chips are down there will be no CGT to pay.

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Expert:  bigduckontax replied 10 months ago.

Thank you for your support.