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Fees payable for transfers of property in different ownership

An explanation of the correct fees to pay in various scenarios.

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Where a single transfer form is used to effect the transfer of different properties owned by different proprietors, or a single owner transfers separate properties to different transferees, a separate fee is payable for each transfer.

For the purpose of assessing the fee payable (under articles 3 and 4 of the Fee Order 2013), ‘transfer’ is the disposition (act of transferring), not the deed or form used to effect the disposition. Therefore separate fees are required for what are really multiple dispositions. Other scenarios are possible but the examples below might be helpful in illustrating when separate fees are payable.

The transfer forms were designed to effect a transfer of properties in common ownership. If the properties are each owned by a different proprietor this can cause difficulties in identifying which elements of the transfer apply to each transferor and in ensuring that fees and stamp duty land tax have been correctly paid. To avoid this a separate transfer form should be used.

Fee scenarios

Scenario Fee
1. Same transferor and transferee, but different registered estates (A transfers Whiteacre and Blackacre to C.) One fee
2. Same transferor, but different transferee and registered estate (A transfers Whiteacre to C and Blackacre to D.) Separate fees for the transfers by A to C and A to D
3. Same transferee, but different transferor and registered estates (A transfers Whiteacre and B transfers Blackacre to C.) Separate fees for the transfers by A to C and B to C
4. Different transferor, transferee and registered estate (A transfers Whiteacre to C and B transfers Blackacre to D.) Separate fees for the transfers by A to C and B to D

Please also see Practice Guide 21: using transfer forms for complex transactions.

Published 13 March 2017