Policy paper

New rates of Stamp Duty Land Tax for non-UK residents from 1 April 2021

This measure introduces new rates of Stamp Duty Land Tax (SDLT) from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom.

From:
HM Revenue & Customs
Published
21 July 2020

Documents

New rates of Stamp Duty Land Tax for non-UK residents from 1 April 2021

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Details

皇冠体育app new rates being introduced will be 2 percentage points higher than rates that apply to purchases made by UK residents.

皇冠体育appy will apply to the purchase of freehold and leasehold properties.

皇冠体育app new rates will also increase the amount of SDLT that will be payable on rents when a new lease is granted.

Read the 鈥楽tamp Duty Land Tax: non-UK resident surcharge鈥� consultation and summary of responses.

Updates to this page

Published 21 July 2020

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