PARLIAMENTARY WRITTEN QUESTION
Stamp Duty Land Tax: Foreign Nationals (30 November 2020)

To ask the Chancellor of the Exchequer, whether the new Stamp Duty Land Tax non-UK resident surcharge due to come into force in April 2021 can be avoided by being resident in the UK on at least 183 days.

Asked by:
Dame Siobhain McDonagh (Labour)

At the March Budget, the Government confirmed its intention to introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.

After a public consultation, which took place between February and May 2019, the Government decided that an individual will be UK resident for the purposes of the surcharge where they are present in the UK for at least 183 days during any continuous 365-day period beginning 12 months before a transaction and ending 12 months after. A refund of the surcharge will be available only if individuals spend 183 days in the UK over the relevant period.

HMRC will publish guidance for taxpayers and agents in advance of the surcharge coming into effect. This guidance will include the information taxpayers and agents will be able to use to demonstrate their residence status.

Answered by:
Jesse Norman (Conservative)
8 December 2020