Do I have to pay Stamp Duty Land Tax (SDLT) on a Transfer of Equity?

11 November 2025 | Transfer of equity |

You may need to pay Stamp Duty Land Tax when transferring land or property. A number of factors are considered including the type of transfer and your marital status. HMRC provide guidelines on this topic in terms of amounts but if the transfer equity is a result of a divorce or legal separation or the dissolving of a civil partnership either by private agreement or Court Order, Stamp Duty Land Tax will not apply. However, if an unmarried couple separate and one party takes a larger share of the property or buys out the other completely, then they will have to pay Stamp Duty Land Tax on any chargeable consideration above the £125,000 threshold. If the transfer is gift, there would be no consideration as the receiving party is not exchanging anything for their equity share, so Stamp Duty Land Tax does not apply.