A transfer of equity changes who owns a property without selling it. For women in business, this matters when a home doubles as loan collateral, when a relationship ends, or when inheritance planning overlaps with company finances. This guide explains how transfer of equity UK works in 2026, what it costs, and the tax rules to check before you sign anything.
What This Legal Change Means
A transfer of equity adds or removes one or more people from the legal ownership of a property. The property itself is not sold. Only the names on the title deeds at HM Land Registry change. You might hear it called a transfer of title, but the legal term is transfer of equity.
The change can be voluntary, such as adding a new partner, or enforced by a court order during divorce proceedings. For women business owners, clarity on ownership is essential if the property is used as security for business borrowing or held alongside company assets.
When You Might Need One
Most transfers fall into four groups:
- Marriage or civil partnership: adding a partner to the deeds.
- Divorce or separation: removing one partner so the other can take full ownership.
- Inheritance planning: passing a share of a property to children or other family members.
- Business or tax restructuring: moving a property into a limited company, family partnership, or trust.
Each reason has different tax consequences, so the business context matters as much as the family one.
How the Process Works
- Get a valuation. A chartered surveyor or estate agent provides a market value. All parties need this to agree terms and calculate tax.
- Check the mortgage. If the property has a mortgage, the lender must consent. The new owner will undergo affordability checks. Some lenders treat this as a new application.
- Instruct a conveyancer. A solicitor or licensed conveyancer prepares the transfer deed, checks identity, and handles the Land Registry application.
- Calculate tax. Depending on the reason for the transfer, Stamp Duty Land Tax or Capital Gains Tax may be due.
- Sign and register. Once documents are signed and any tax paid, the change is registered with HM Land Registry.
Because the process can take several weeks, plan the timing around your business cash flow and any loan renewal dates.
Transfer of Equity UK: Costs and Taxes in 2026
Conveyancing and valuation fees
Conveyancer fees vary depending on the property value, the number of parties, and whether the transfer is part of a divorce settlement. Ask for a fixed-fee quote that includes VAT and disbursements. A formal valuation is usually required, and if the transfer is part of a divorce you may also need a consent order, which adds to legal costs.
HM Land Registry fees
HM Land Registry charges a fee to register the new ownership. The current scale, as set out in the HM Land Registry fee scale for 2024/25, is:
| Property value | Electronic fee |
|---|---|
| Up to £100,000 | £45 |
| £100,001 to £200,000 | £95 |
| £200,001 to £500,000 | £135 |
| £500,001 to £1,000,000 | £270 |
| Over £1,000,000 | £455 |
Postal applications are charged at a higher rate. Source: HM Land Registry fee scale, 2024/25.
Stamp Duty Land Tax
SDLT is due if the person receiving the equity pays consideration above the nil-rate threshold. Consideration includes cash and any mortgage debt they take on. For residential property in England and Northern Ireland in the 2025/26 tax year, HMRC sets the nil-rate threshold at £250,000. Above that, rates are 5% up to £925,000, 10% up to £1.5 million, and 12% above £1.5 million.
First-time buyers pay no SDLT on the first £425,000, then 5% up to £625,000. If the transferee already owns a residential property, a 3% surcharge applies. From April 2025, non-UK residents pay a further 3% surcharge. Scotland and Wales operate separate land taxes. Source: HMRC Stamp Duty Land Tax guidance, 2025/26.
Capital Gains Tax
CGT may apply when equity is transferred to someone other than a spouse or civil partner. For the 2025/26 tax year, the annual exempt amount is £3,000. Basic-rate taxpayers pay 18% on residential property gains, while higher and additional-rate taxpayers pay 24%. Source: HMRC Capital Gains Tax guidance, 2025/26.
Inheritance Tax
Gifts of property can fall within inheritance tax rules. The nil-rate band is £325,000 and the residence nil-rate band is £175,000, both frozen until 2030. Transfers between spouses or civil partners are usually exempt. Source: HMRC Inheritance Tax thresholds, 2025/26.
Choosing Between Joint Tenants and Tenants in Common
When you add someone to the deeds, you must choose how to hold the property.
- Joint tenants: you own the property equally. If one owner dies, their share passes automatically to the survivor.
- Tenants in common: you can own unequal shares, set out in a declaration of trust. Each owner can leave their share to someone else in their will.
For women business owners, tenants in common can be useful if you want to protect a specific contribution or keep business assets separate from personal ones.
Special Considerations for Women Business Owners
A transfer of equity can affect both your personal balance sheet and your business. If your home secures a business loan, changing the owners may trigger a review by the lender. If you run a limited company, moving property into or out of the company can create corporation tax, stamp duty, or directors’ loan issues. Speak to an accountant as well as a conveyancer before proceeding. For context on how women-led businesses are financed in the UK, see our Women in Business: Key UK Facts page.
If you are self-employed, the transfer may also affect how you report assets on your Self Employed Tax UK return. And if you are deciding whether to hold property personally or through a company, our guide to sole trader vs limited company UK explains the wider tax picture.
Action Steps to Take Next
- Confirm the reason for the transfer and agree the new ownership split.
- Get a current market valuation in writing.
- Contact your mortgage lender for consent.
- Ask a solicitor or conveyancer for a fixed-fee quote that includes Land Registry and search costs.
- Calculate SDLT, CGT, and IHT with professional advice.
- Sign the transfer deed and register the change with HM Land Registry.
Transfer of equity UK is a legal process with lasting financial consequences. With the right valuation, lender consent, and tax advice, you can complete the transfer cleanly and protect both your home and your business interests.
