It is very important to study the stamp duty rules for divorce and separation carefully and get the timing right. For example, Bob and Diane separated in September 2020 and Bob (who did not own any other residential property) was required by the separation agreement to transfer his share of the matrimonial home to Diane. Bob made the transfer of his share to Diane in October 2020 and the transfer was exempt from stamp duty on separation. As Bob no longer owned a dwelling, he could then purchase another dwelling without having to pay the 3% additional rates of stamp duty. If Bob had also owned other residential property at the time that he was keeping, such as a buy to let flat, then he could also avoid the 3% surcharge if he qualifies for the exemption for replacing his only or main residence.