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)


1 Answer 1


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.

  • 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
    Oct 26, 2021 at 23:35

Your Answer

By clicking “Post Your Answer”, you agree to our terms of service, privacy policy and cookie policy

Not the answer you're looking for? Browse other questions tagged or ask your own question.