Clarity on SDLT: Remortgage and Property Share Transfer

Overview

At Compass, we partner with conveyancing firms to protect their clients, reputation, and compliance by ensuring Stamp Duty Land Tax (SDLT) is calculated correctly every time.

In this case, a solicitor sought guidance on a remortgage and property share transfer where there was uncertainty over how SDLT applied to a gifted share and an assumed mortgage. Accurate calculation was critical to avoid potential professional indemnity exposure and ensure a defensible return.

The Challenge

Two factors required careful assessment:

  • Whether SDLT applied to the gifted 99% share of the property.
  • Whether SDLT was due on the 50% mortgage liability assumed by the incoming partner.

Any miscalculation could have exposed the firm to HMRC enquiry, PI risk, or lost client trust.

Our Approach

Compass conducted a full technical review of the transaction, referencing SDLT legislation and case law, and explained the position directly to the solicitor.

We acted as an extension of the firm’s team, providing expert reasoning and saving valuable fee earner time. This ensured the solicitor could file a compliant return with confidence.

The Outcome

We confirmed that SDLT was only payable on the assumed mortgage and not the gifted share. By applying the rules correctly, the SDLT due was calculated precisely, avoiding overpayment while remaining fully compliant.

Key Results

  • Avoided PI exposure through independent SDLT verification
  • Saved fee earner time and resources
  • Preserved client trust with a defensible, compliant return
  • Ensured accurate SDLT calculation with no overpayment

Conclusion

This case highlights how Compass provides conveyancing firms with confidence in complex SDLT matters, ensuring transactions are compliant while protecting professional reputation and client trust.

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