0

It is stated here: https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property#sdlt-rates-for-non-uk-residents that

There is a 2% surcharge on residential properties in England and Northern Ireland bought by non-UK residents on or after 1 April 2021. The 2% surcharge applies on top of all other residential rates of SDLT including the higher rates for additional dwellings.

Unfortunately, I was not able to find the definition of non-UK resident on this website. Where can I find this definition? For example, suppose a person lives in the UK for the last 4 years, and spends nor more than 2 months per year outside of the UK. Will such a person be classified as a UK resident for the purpose of SDLT? (the person doesn't have a UK passport if this matters)

Improve this question
0

1 Answer 1

Reset to default
3

On the page you link to, clicking on the "rate for non-UK residents" link gets you to a page with a section "SDLT residence tests".

Individual buyers are non-UK resident in relation to the transaction if they are not present in the UK for at least 183 days during the 12 months before their purchase.

Improve this answer
1
  • Huge thanks! I don't think that the page you cite is the same as that I cite (at least there is not word "test" in the page I cite :) ). But it doesn't matter, indeed, this fully answers my question. Thanks again!
    – aglearner
    Commented Oct 26, 2021 at 23:35

You must log in to answer this question.

Not the answer you're looking for? Browse other questions tagged .