Most people buy and sell the property they reside in without any thoughts about tax, apart from perhaps Stamp Duty Land Tax. However, there are some circumstances in which selling the property you reside in can cause some tax issues.
Stamp Duty Land Tax is a self-assessed tax. The onus is on the taxpayer to make the necessary land transaction return, calculate the tax and pay it. This is a fundamental change to how the procedure used to work. The old Stamp Duty Land Tax regime taxed documents, so it was possible to delay paying the duty in many cases simply by not executing the document.