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New rates apply for non-UK residents buying property

09 February 2021
Issue: 4779 / Categories: News

From 1 April 2021 a non-UK resident buying residential property in England or Northern Ireland will have to pay the new rates of stamp duty land tax. 

In a note to the Association of Taxation Technicians HMRC has confirmed the new rates will be 2% higher than those that apply to UK residents but they will not apply for buyers of non-residential property.

Buyers can apply the stamp duty land tax residence tests to determine if they are a non-UK resident. Individual buyers may be able to claim a tax refund after the purchase if they are present in the UK for at least 183 days in the two-year period beginning a year before the purchase and ending a year after the purchase. Also if they are a crown employee or their spouse or civil partner is one they will be able to claim an...

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