Stamp duty on new build house in exchange for present property, is stamp duty on difference or based on full price for new property?

If I exchange my property at £134.500 with the builder for a new build at £330.000, will I have to pay stamp duty on the full amount or just on the difference of £194.500 so 1% in place of 3%. Thank you.

Asked on Aug 18 2011, Home Finance in Bristol | Report content

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  • You just know what HMRC's answer is going to be. Hard luck, SD is calculated on each property. HMRC see it as two transactions - also the builder has to pay 1% on buying your house. You could always push the builder to knock 3% off his £330k price and you knock 1% off your £134,500. .... There is a very complicated way round it (see weblink) but not appropriate here

    Web reference: http://www.hmrc.gov.uk/manuals/sdltmanual/SDLTM01090a.htm

    Answered on Aug 19 2011, Report content
  • As per the previous answer, unfortunatley you will have to pay stamp duty on the full purchase price amount, a nice £9,900 to the government!!

    Answered on Aug 19 2011, Report content

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