Stamp Duty Land Tax surcharge: why ‘just using the calculator’ isn’t enough

And here’s where so many people (and sometimes their advisers) get caught out.

– Buy another property? You probably owe the 3% (or 5%) surcharge.

– Replace your main home? You might not.

– Transfer property in a divorce or trust? Depends how you do it.

– Declare a place as your ‘main residence’? HMRC will check more than just what you tell them — think bills, voting registration, family location.

In short, the calculator is a tool, not advice.

• It only works if you put in the right info.
• It doesn’t cover the fiddly scenarios.
• It definitely won’t save you if HMRC comes knocking later.

Conveyancers do an excellent job navigating property law and filings. But SDLT is a tax. And when circumstances aren’t straightforward, it needs tax expertise.  Your tax adviser should:

• Analyse ownership structures and beneficial interests.
• Stress-test whether ‘main residence’ claims really hold up.
• Spot opportunities for reliefs that are often overlooked.
• Most importantly: help clients avoid HMRC challenges years down the line.

Ms Raynor has reminded us that SDLT is notoriously complex. But the real risk isn’t headlines — it’s costly disputes, penalties, and stress.

The safest approach is simple:
➡️ Don’t rely on the calculator.
➡️ Don’t assume it’s “just conveyancing.”
➡️ Get specialist tax advice before you file.

Because with SDLT, getting it wrong isn’t just inconvenient. It’s expensive.

SDLT is a complex area of tax law, and the specific circumstances of the purchase need to be looked at to ensure that it qualifies for relief.  Seeking professional advice from a tax specialist is advisable.

For tailored advice and assistance, please get in touch…