I paid the higher level of stamp duty land tax (SDLT) when purchasing my main home in Leeds, as I already have a mortgage-free property (in my name only) that I rent out. The main home is in my name only due to limitations on getting a mortgage when my wife and I lived abroad. We have now returned to the UK. If I was to transfer the rented property into my wife’s name only, could I claim back the difference in SDLT that I paid on my main home? 

Arthur Weller replies: 

It will not help to transfer the rented property to your wife due to the fact that a husband and wife are both looked at together when it comes to these rules, as you will see in HMRC’s Stamp Duty Land Tax manual at SDLTM09820. I do not know your circumstances, but there is a small possibility that Example 12 at the end of the National Archive 20200422002303  and HMRC’s Stamp Duty Land Tax manual at SDLTM09810 may be of use to you.