HomeBuyingCosts Guide

Moving-Home Costs on £400,000 (UK Guide)

Written and reviewed by James Whitfield · Updated 2026-02-17 · 6 min read

Checked against 2026/27 HMRC, Revenue Scotland & HM Land Registry rates · Editorial standards · Methodology

A planning framework for households buying around £400,000 with realistic fee and timeline assumptions.

Contents
  1. 1. How the £10,000 is worked out, band by band
  2. 2. First-time buyer vs home mover vs second home
  3. 3. The rest of your cash-to-completion
  4. 4. The same £400,000 home in Scotland and Wales
  5. 5. Common mistakes people make at this price

Key takeaways

  • Home mover stamp duty on £400,000: £10,000.1
  • First-time buyers pay £5,000, saving £5,000 versus a home mover.2
  • Second home / buy-to-let: £30,000, including a £20,000 (5%) surcharge.3
  • Same price in Scotland: £13,350 (LBTT).4 In Wales: £10,500 (LTT).5

Moving home and buying at £400,000 in England or Northern Ireland means £10,000 in stamp duty1 — but that's only part of the cash you need. Add roughly £2,500–£3,500 of legal, search, survey and lender costs and you're looking at completion cash well above the headline tax.

This page shows exactly how the £400,000 figure is built up band by band, what changes if you're a first-time buyer or buying an extra property, and what the same purchase would cost in Scotland and Wales. Use it to sense-check a quote before you commit.

Worked examples — home mover typical fees

Price England/NI tax Scotland tax Wales tax
£300,000 £5,000 £4,600 £4,500
£500,000 £15,000 £23,350 £18,000
£750,000 £27,500 £48,350 £36,750

How the £10,000 is worked out, band by band

SDLT is a slice tax, not a flat percentage. You pay each rate only on the part of the price that falls inside its band, which is why the effective rate is always lower than the top band you touch.

For a £400,000 home mover purchase, the slices stack up like this:

Price band Rate Portion taxed SDLT due
Up to £125,000 0% £125,000 £0
£125,001 to £250,000 2% £125,000 £2,500
£250,001 to £925,000 5% £150,000 £7,500
Total SDLT £400,000 £10,000

Each rate applies only to the slice of the price inside that band — not to the whole price.1

That's £10,000 in total — an effective rate of 2.50% on the full price, even though the top slice is taxed at a higher band.

First-time buyer vs home mover vs second home

Same house, same price — but the stamp duty changes a lot depending on who's buying:

Buyer type SDLT on £400,000 vs home mover
Home mover (own one home) £10,000
First-time buyer £5,000 −£5,000
Second home / buy-to-let £30,000 +£20,000

First-time buyer relief is not all-or-nothing. You still pay 5% on the slice between £300,000 and the price, so at £400,000 a first-time buyer pays £5,000 — a real £5,000 saving, but not zero.2 Relief needs every buyer on the deal to be a genuine first-time buyer, and it disappears entirely once the price passes £500,000.

The additional-property surcharge is the one that catches people out. If you'll own more than one residential property at the end of the day you complete — a buy-to-let, a holiday home, even a share of a house you inherited — you add 5% of the entire price. On £400,000 that's an extra £20,000, taking the bill to £30,000.3

The rest of your cash-to-completion

Stamp duty is the biggest single line, but it isn't the only cash you need before you get the keys. On top of your deposit, budget for:

Cost Typical amount
Stamp duty (SDLT) £10,000
Conveyancing / solicitor fees £1,000–£1,800
Local searches & disbursements £250–£450
HM Land Registry fee £20–£455 (scale by price)
Survey (Level 2 HomeBuyer) £400–£700
Mortgage arrangement / valuation fee £0–£1,500

Legal, search and survey figures are typical 2026 market ranges; the Land Registry fee is set by an official scale.6 Your solicitor's completion statement is the final word.

Realistically, add £2,000–£3,500 to the £10,000 of tax for a typical mortgaged purchase at this price. Get quotes early — search and lender fees are the ones that appear late and blow a tight budget.

One deadline worth knowing: the SDLT return has to be filed and the tax paid within 14 days of completion. Your solicitor normally handles it, but the money has to be sitting with them.6

The same £400,000 home in Scotland and Wales

Tax is set by where the property is, not where you live. If you're comparing across the border, the difference at this price is worth knowing before you fall for a place:

Where you buy Tax on £400,000 (home mover)
England / N. Ireland (SDLT) £10,000
Scotland (LBTT) £13,350
Wales (LTT) £10,500

Scotland uses LBTT4 and Wales uses LTT5; both have their own bands, so the same price can cost a very different amount of tax.

Scotland's LBTT works out at £13,350 and Wales's LTT at £10,500 for a home mover — more than the £10,000 you'd pay in England. Both nations also add their own surcharge on second homes (8% in Scotland, higher rates in Wales).45

Common mistakes people make at this price

After years of completion statements, the same few slip-ups come up again and again:

• Forgetting the surcharge. If you complete on this home before selling your old one — or you keep any other property — that's a £20,000 surprise. You can reclaim it if the old main home sells within 36 months, but you have to fund it first.3

• Assuming first-time buyer relief means zero. At £400,000 it's £5,000, not nothing — you pay 5% on the part above £300,000.2

• Trusting a single online figure. A number that doesn't ask whether you're a first-time buyer, a mover or a landlord, or which nation you're buying in, is guessing. All three change the answer.

• Budgeting for the tax but not the trimmings. The £2,000–£3,500 of legal, search, survey and lender costs land at roughly the same time and catch people who planned only for deposit plus stamp duty.

Frequently asked questions

How much is stamp duty on a £400,000 house?+

A home mover pays £10,000 in SDLT on a £400,000 home in England or Northern Ireland for 2026/27.1 A first-time buyer pays £5,000, and a second-home buyer pays £30,000 once the 5% surcharge is added.3

Do first-time buyers pay stamp duty on £400,000?+

Yes, but less: £5,000 instead of £10,000. First-time buyer relief makes the first £300,000 tax-free and charges 5% on the rest, up to a £500,000 ceiling.2

What's the second-home stamp duty on £400,000?+

£30,000. That's the standard £10,000 plus a 5% additional-property surcharge of £20,000. It applies if you'll own more than one residential property at completion.3

How much is the tax in Scotland or Wales on £400,000?+

In Scotland the LBTT is £13,3504 and in Wales the LTT is £10,5005 for a home mover. Both differ from England's £10,000 because they use their own bands.

When do I have to pay it?+

Within 14 days of completion. Your solicitor files the SDLT return and pays HMRC on your behalf, using funds you provide before completion.6

Are these figures guaranteed?+

They're accurate against the published 2026/27 rates, but your solicitor's completion statement is the final, binding figure. Confirm your buyer status and any surcharge with them before exchange.

Sources & references

Official

The figures and rules on this page are drawn from the official UK government sources below. Rates are the confirmed 2026/27 amounts. Each link opens the relevant official page in a new tab.

  1. GOV.UK — SDLT residential property rates www.gov.uk/stamp-duty-land-tax/residential-property-rates Current band-by-band residential SDLT rates for 2026/27.
  2. GOV.UK — First-time buyers' SDLT relief www.gov.uk/stamp-duty-land-tax/residential-property-rates#first-time-buyers Relief: nil-rate to £300,000, 5% to £500,000, none above £500,000.
  3. GOV.UK — Higher rates for additional properties www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property The 5% additional-property surcharge and 36-month refund rules.
  4. Revenue Scotland — Land and Buildings Transaction Tax revenue.scot/taxes/land-buildings-transaction-tax Scottish LBTT residential rates and the Additional Dwelling Supplement.
  5. Welsh Revenue Authority — Land Transaction Tax rates www.gov.wales/land-transaction-tax-rates-and-bands Welsh LTT residential rates and bands.
  6. GOV.UK — Pay Stamp Duty Land Tax www.gov.uk/pay-stamp-duty-land-tax Filing the SDLT return and paying within 14 days of completion.

Verified against published UK government guidance. See also Methodology and Editorial standards.

Written and reviewed by James Whitfield and the HomeBuyingCosts editorial team.

Stamp duty, LBTT and LTT figures are checked against GOV.UK, Revenue Scotland and GOV.WALES. We explain every cost of buying a home in plain English, with worked examples. Editorial standards · About us