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Transferring Half Ownership to Wife - Question on Stamp Duty

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Hi there,

My house is valued at £350k. I've got an equity of £100k and an outstanding mortgage of £250k. I transfer half share of the property to my wife and we make a joint application to re-mortgage our house by borrowing £250k at a mortgage fee of £2k, which is added to the mortgage.

Do we need to pay Stamp Duty for the transfer of title? In other words, would the consideration for SDLT purposes be £125k(in which case no SDLT would be due) or 126k (i.e. [250k + 2k]/2, in which case an SDLT of 1% would apply.)

Thanks in advance for your help.

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