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HMRC internal manual

Stamp Duty Land Tax Manual

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).

These 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

The exemption is not available if the transaction involves someone other than the spouses or civil partners.