Readers’ forum: SDLT with multiple dwellings and link transaction

My client is buying three titles (small land outbuilding and main residence) from the same seller.

Consideration for the small land and outbuilding is £305 000 and for the main residence is £1.1m. The exchange date for all three titles is the same but the completion date for the main residence is by September 2022 which will be the same time as the completion date on his current main residence which exchanged in March 2022.

My client was told by the seller that my client can split the value of the small land and outbuilding in whatever way my client chooses.

I have advised my client to make the land value to £150 000 up to the non-residential (NR) threshold and the remaining to the outbuilding resulting in an SDLT saving from £5 250 to £600 assuming the outbuilding is a subsidiary of the main building...