Husband and wife moved from Midlands to Oxfordshire in 2019 for work. Rented flat in Oxfordshire. House in Midlands was sold in 2020. They have separated and each is in the process of buying a house (Market Values £ 310,000 and £ 325,000) in Oxfordshire and both transactions will be finalised before 1 April 2021. Each will own their own house on a shared ownership basis with a local housing association. Each will have the new house as a main residence and be independent of the other in terms of ownership and mortgage of the new houses being purchased. Neither owns other properties.
Given the above, will SDLT liabilities arise? Please let me know if you need additional information. Thanks in advance for any assistance.