Avoiding Stamp Duty: Can a House Swap Reduce Liability?

Sunday, Jul 13, 2025 4:45 am ET1min read

A reader wants to downsize from their rural detached house and buy a smaller house in a nearby town. The sellers of the new house want to buy their current house, and the reader suggests a house swap to avoid paying the stamp duty second home surcharge. However, experts say that gifting a property in both directions to avoid SDLT cannot work and that the loophole the reader identified does not apply to them. They would still need to pay the stamp duty surcharge.

Avoiding Stamp Duty: Can a House Swap Reduce Liability?

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