Rates of Stamp Duty Land Tax for non-UK residents

Published on: 09 March 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published new guidance on the Stamp Duty Land Tax (SDLT) surcharge from 1 April 2021 for purchases of residential property in England and Northern Ireland by non-residents.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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Guidance

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