Change of Purpose

If a property changes purpose, from being a main residence to being a rented property, how is value of the property determined for the purposes of future stamp duty? Background: My partner is considering buying a property and we would make that property our main place of residence, and rent out the current property. I am considering the effect of different options such as setting up a company and transferring the current property to the company and gaining an income that way, or maintaining personal ownership of the current property. Thank you for your time and advise

Hi,
Please contact the Stamp Duty Land Tax team for advice.
Stamp Duty Land Tax
Thank you.