Clarity on SDLT: Staircasing in Shared Ownership Properties

Overview

Staircasing in shared ownership properties can be deceptively complex, particularly when historical SDLT payments are unclear.

Compass recently supported a solicitor whose client was preparing for a third staircasing transaction but lacked records of the original purchase.

The Challenge

The main challenges were:

  • Confirming whether SDLT had been paid on the initial purchase
  • Determining if a Market Value Election had been applied
  • Calculating the SDLT liability for the new staircasing accurately

Without expert review, there was risk of miscalculation, HMRC scrutiny, and PI exposure.

Our Approach

Compass reviewed all prior transaction documents, verified the SDLT position, and clarified the impact of any Market Value Elections. We worked directly with the solicitor to ensure full understanding and a compliant return.

The Outcome

The SDLT due was accurately calculated, allowing the client and solicitor to proceed with certainty and protecting both compliance and professional reputation.

Key Results

  • Accurate calculation of SDLT on complex staircasing transaction
  • Avoided potential HMRC challenge and PI exposure
  • Provided full clarity on historical and current SDLT obligations
  • Reinforced confidence in the solicitor-client relationship

Conclusion

Staircasing can create hidden SDLT risks if historical transactions are unclear. Compass provides thorough, expert review to ensure compliance, safeguard reputation, and support solicitors in advising clients confidently.

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