A transfer of dutiable property made solely because of a breakdown of a marriage or domestic relationship is exempt where:
- The transferor is:
- a party or both parties to the breakdown of a marriage or domestic relationship, and
- The transferee is:
- a party or both parties to the marriage or domestic relationship, and
- No other person takes or is entitled to take an interest in the property.
There can only be a maximum of two transferees and both transferee(s) and transferor(s) must be people, not a company or a trust.
For transfers where the only persons on the transfer are the parties to the breakdown of a marriage, use the Digital Duties Form.