Perhaps you’re thinking of taking the leap towards owning your first home but would like to double-check that you qualify as a first-time buyer. Maybe you were previously involved in the ownership of a property and need to clarify whether you still meet the definition of a first-time buyer.

Either way, given how much you could save through Stamp Duty Land Tax (SDLT) relief and the mortgage deal perks you may be able to access by being classed as a first-time buyer, it’s a good idea to have a clear understanding of first-time buyer status in the UK. 

In this piece we discuss the definition of a first-time buyer from the perspective of the HMRC and mortgage lenders, as well as what is so significant about being a first-time buyer.



What Is a First Time Buyer?

The general definition of a first-time buyer is someone who has never owned property or an interest in a property anywhere in the world. 

Now, while this is technically true, it’s important to note that some mortgage lenders may be more flexible in their criteria regarding who they class as a first-time buyer, compared to an official authority such as HMRC.  

What does this mean? It means that even if you aren't technically a first time buyer and therefore can't declare yourself so, some mortgage lenders with more relaxed criteria may still give you access to certain first-time buyer mortgage deals in certain situations - such as if you haven’t owned a property for the past 5 years.


First Time Buyer Status UK and Stamp Duty

Stamp Duty – officially known as Stamp Duty Land Tax (SDLT) – is a tax that must be paid if you purchase property or land in England or Northern Ireland that is above a certain price. This price is currently £250,000. 

If you’re a first-time buyer, you don’t have to pay Stamp Duty for properties valued up to £425,000. If the price of your property is higher than that, you pay 5% on the portion between £425,001 and £625,000. If the property costs more than £625,000, there’s no Stamp Duty relief. Being classified as a first-time buyer therefore can make a significant difference to your costs when buying a home. Read more about Stamp Duty for First Time Buyers.  

HMRC, the UK tax authority, sets out who it qualifies as a first-time buyer in a guide published in 2017 as follows: “A first-time buyer is defined as an individual or individuals who have never owned an interest in a residential property in the United Kingdom or anywhere else in the world and who intends to occupy the property as their main residence.” 

It’s worth reading this definition carefully, given how much might be at stake. An "interest” here is defined as any direct equity stake in a property – freehold or leasehold – even if the equity held is small. On the other hand, if you’ve owned property indirectly, such as through a limited company or through a real estate investment fund, this does not count, and you can still consider yourself a first-time buyer eligible for the Stamp Duty exemption. The key issue is whether any property ownership entitled you to occupy or possess the land. 

One exception mentioned in the HMRC document is in the case where someone has previously owned a property with a lease of 21 years or less. This is considered by the tax authority to be a short lease and not relevant. You can therefore re-enter the housing market as a first-time buyer. 

Houseboats are also not considered property so, if you’re looking to buy a house on land for the first time, you’re also a first-time buyer. The same applies if you’ve only owned a commercial property previously, although this does not apply to mixed-use properties that included both a dwelling and commercial space. 

It's important to note that you won't be eligible for Stamp Duty relief if you intend to use the property as rental accommodation. Find out more about Stamp Duty in our comprehensive guide. 


Am I a UK First-Time Buyer if I Own a Property Overseas?

The HMRC definition of a first-time buyer above is unambiguous. If you’ve owned or had access rights to a property previously – anywhere in the world, and at any time – you cannot declare yourself to be a first-time buyer. This means you're not eligible for Stamp Duty tax relief or access to first-time buyer government support schemes.

The only exception would be if your ownership of the overseas property was indirectly held, for example through a limited company or another corporate structure in which you had equity.

The Help-to-Buy Equity Loan Definition of First Time Buyer

You had to be a first-time buyer intending to purchase a new build to qualify for the Help to Buy equity loan. As well as excluding anyone who had previously owned a home or residential land, the scheme also prevented first-time buyer status from being granted to anyone who had any form of Sharia mortgage finance. 

Also, you were required to make a joint application if you were married on in a civil partnership, in order to access the loan. The same stipulation – that you had not owned a home or residential land, nor have you had any form of Sharia mortgage finance – had to apply to both people. 


First-Time Buyers and the Lifetime Individual Savings Account

If you have a Lifetime Individual Savings Account (LISA) you may be planning on using this to contribute to your mortgage deposit. If so, you’ll need to bear in mind that there are some requirements in addition to the HMRC definition if you wish to be considered a first-time buyer.

For starters, you must be a UK tax resident. The property must cost £450,000 or less and be the buyer’s main residence – not a buy-to-let. The withdrawal must be less than the purchase price of the property and be purchased with a mortgage – not cash down. Finally, the property purchase must be at least 12 months after the first payment was made into your LISA.


What if I Lie About Being a First-Time Buyer?

As all you must do is sign a declaration form saying that you’re a first-time buyer during the conveyancing process, it might be tempting to muddle the truth.
That said, you should bear in mind the consequences of being found out. A false declaration is considered a serious tax evasion offence. This means that it's possible you may lose your home and potentially other assets, as well as acquire a criminal record.


How Do They Know if I Am a First-Time Buyer UK?

You must declare that you’re a first-time buyer during the house purchase process. Your conveyancer or solicitor will ask you to complete a first-time buyer declaration form. The presumption is that you’re not a first-time buyer until you state that you are on this form. 

HMRC can access Land Registry and SLDT databases. They also can demand and access your bank account records and credit reports. If they do decide to investigate, it’s safe to assume that they'll find out if you’ve previously owned or had an interest in a residential property or residential land. 

Furthermore, thanks to the HMRC’s information-sharing arrangements with overseas tax authorities, it’s also unlikely that you could hide ownership of overseas properties either. 

Finally, even if you previously owned a house decades ago, if you’re now divorced from the person you bought a home with, or even if the house you bought no longer exists, it’s just not a risk worth taking.


Can You Be a First-Time Buyer More Than Once?

Typically, you cannot be a first-time buyer more than once in the conventional sense. There’s no statute of limitations on when you previously owned a property, so even if the last time you owned property was 30 years ago, you cannot really consider yourself to be a first-time buyer again. This means you won’t qualify for the first-time buyer Stamp Duty exemption. The same applies if you previously owned a house with your marriage partner and you’re now divorced, or if your spouse has passed away. 

However, some lenders may allow you to benefit from first-time buyer mortgage rates or incentives after a period of not owning a property (such as 3 or 5 years) or you’re purchasing a property with someone who is not a first-time buyer. 


Can I Be a First-Time Buyer If I Have Inherited Property?

If you've inherited residential property or land from a deceased relative or via marriage – even if it was a small share – you cannot declare yourself to be a first-time buyer. The same applies if you were gifted a house, or you have been added to the title deeds of a property purchased by someone else. The only exception is if you inherited non-residential property or a mixed-use property that did not include a dwelling. Read more: Can I Get a First-Time Buyer Mortgage on Inherited Property?

People often make the common mistake of assuming that simply because they’ve not actually bought a house in the past, they can still consider themselves to be first-time buyers. In fact, being a first-time buyer relates to whether you have owned property in the past, rather than whether you actually purchased it or not.

If there is some likelihood that you may inherit property in the future, there are certain things you can do to retain your status of first-time buyer. For example, instead of property being inherited, your relative could change their will to sell the property when they pass away and have the proceeds allotted to the beneficiaries.

Alternatively, if there are various assets as part of the estate, some of the properties could be assigned to specific beneficiaries. Cash – via a sales process – could be given to beneficiaries who wish to hold onto their first time buyer status.


How to Buy a House for the First Time

If you’re new to the house-buying process, it’s worth watching this video, as it explains the basics of purchasing a property, starting with how “first-time buyer” is defined, before discussing different types of mortgages and how you can arrange one. We also have a full first-time buyers’ guide that we’d recommend you reading. You'll also need to consider how to save for your mortgage deposit, how to buy your first home with a small deposit, or consider "No Deposit" and "Family Springboard" mortgages.

If you want to start researching mortgage options, you can visit our page on first-time buyer mortgage rates. You might also want to look at our summary of the government’s various Help to Buy schemes, including shared ownership. Help to Buy is partly aimed at helping first-time buyers get on the property ladder and could be ideal if this is your first experience in purchasing real estate.

There are 7 key steps involved in buying a house for the first time.

1. The First Step Is to Contact a Mortgage Adviser

An initial consultation will give you an idea of how much you can borrow which mortgage might best suit your needs. If you’re happy with the guidance you receive, the adviser will present a DIP (Decision in Principle) from the preferred mortgage lender. A DIP is an initial approval that the lender will grant you a mortgage, assuming all conditions are met.

2. With a DIP in Hand, You Can Now Search for Properties that Meet Your Budget

It’s a good idea to contact several estate agents to make sure you see all the listings in your area.

3. Once You’ve Found a House that Ticks all Your Boxes, You Can Put in an Offer

If your offer is accepted, you can then start your mortgage application.

4. You Can Now Go Through the Mortgage Application with Your Adviser During a Second Meeting

The mortgage lender will commission a valuation on the property to check whether it’s worth the agreed price according to the professional opinion of a surveyor.

5. Your Solicitors Will Then Draw Up a Contract for the Purchase of the Property

Assuming the surveyor’s report is in line with the agreed price, the solicitor can proceed with drawing up the contract. They'll also conduct various searches and checks, including on the title deeds.

6. Your Solicitor and the Seller’s Solicitor then Exchange Contracts

This is an agreement to purchase the property on an agreed date. You hand over your deposit at this stage.

7. Completion Is the Final Step in the Journey

This is when you’ve paid for the property in full and the mortgage loan has been transferred to the seller’s solicitor. You’ll then receive the keys to your new home.


First-Time Buyer Mortgages

If you’re thinking of buying your first home, discover the latest advice and the best first-time buyer mortgage rates available on the market with John Charcol today.

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