SDLTM00550 - Scope: What is chargeable: Exempt transactions: On the ending of a marriage or civil partnership FA03/SCH3/PARA3 and FA03/SCH3/PARA3A
Certain transactions made in connection with the ending of a marriage, or a civil partnership formed under the Civil Partnership Act 2004, are exempt from Stamp Duty Land Tax (SDLT).
»Ê¹ÚÌåÓýappse transactions are those made between the parties to the marriage or civil partnership as a result of
- certain types of court order
- an agreement between the spouses/partners in contemplation or in connection to the dissolution or annulment of their marriage or civil partnership
- their judicial separation or a separation order
»Ê¹ÚÌåÓýapp exemption is not available if the transaction involves someone other than the spouses or civil partners.