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Update On SDLT For Non-Residents Buying UK Property

Starts on 1st April 2021 ...


Posted by Helen Beaumont on 17/02/2021 @ 8:00AM

HMRC has updated its information about the Stamp Duty Land Tax (SDLT) surcharge for non-residents who are purchasing property in England and Northern Ireland after the 1st of April 2021 ...

The Government's website has plenty of information on the new SDLT rates for non-residents!

The Government's website has plenty of information on the new SDLT rates for non-residents!

copyright: maxxyustas / 123rf

SDLT is due on the purchase of land and buildings and must be paid within 14-days of completion. Remember, however, that the SDLT threshold was temporarily increased until the 31st of March 2021 so this means the rates will revert to their previous state.

The SDLT surcharge means a 2% higher payment for non-residents than it does for UK residents, but it does not apply to non-residential property such as shops and offices!

HMRC has created a number of tests which allows buyers to gauge if they are subject to the new Stamp Duty Land Tax surcharge as the UK Statutory Residence Test does not apply here.

Buyers can use this checklist instead:

  • If you are not present in the UK for 183 days during the 12-month period before your purchase

  • A corporate buyer is non-resident if they do not pay UK Corporation Tax

  • If you're buying in partnership with another person and either of you is a non-resident, even if the other one is

  • A trust will normally be classed as non-resident if any of the trustees are non-residents themselves, even if another trustee is

There are plenty of details about the current and new rates of SDLT which can be found on the Government's website located at

Until next time ...



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About Helen Beaumont ...


Helen brings the personal tax planning experience of the top 20 tax companies to Essendon. Formerly of MacIntyre Hudson (with 45 offices nationwide), Helen worked at Chancery for more than 10 years before joining Essendon as the personal tax specialist.

Tax Planning can make a considerable difference to your tax liability. Helen has specialist knowledge and experience in tax planning and uses every opportunity to minimise your tax bill is utilised. By analysing your investments, income, profit and expenditures, Helen will provide strategic tax planning expertise that could offer significant savings, whilst delivering clear, honest advice and guidance.

When Helen is not at Essendon she spends time with her young son and likes going on long walks with the family dog.