SDLT for non-residents
Stamp Duty Land Tax is the biggest single upfront cost for an overseas buyer — and non-residents pay two surcharges on top of the standard rates.
Who it applies to
Anyone buying residential property in England or Northern Ireland who is not UK-resident for SDLT (not present in the UK for at least 183 days in the 12 months before completion). Scotland (LBTT) and Wales (LTT) have separate systems.
How it affects your return
A non-resident buying an additional property pays the standard slice rates PLUS a 5% additional-property surcharge PLUS a 2% non-resident surcharge — 7 percentage points above a UK home-mover on the same price. Model SDLT before committing, because it can turn a headline yield materially lower once true entry costs are counted.
| Component | Amount |
|---|---|
| Purchase price | £300,000 |
| Standard SDLT (slice rates) | £5,000 |
| Additional-property surcharge (5%) | £15,000 |
| Non-resident surcharge (2%) | £6,000 |
| Total SDLT | £26,000 (8.67%) |
Computed live from Brick's tax-config (verified on gov.uk). Example: a non-resident buying a £300,000 additional property in England.
- Budgeting only the standard SDLT and forgetting the 5% + 2% surcharges.
- Assuming the 2% non-resident surcharge never comes back — it can be reclaimed if you meet the 183-day UK-presence test within the allowed window.
- Applying England & NI rates to a Scottish or Welsh purchase (those use LBTT / LTT).
- Confirm your SDLT residence status against the 183-day test before exchange.
- Model total SDLT including both surcharges in the Deal Analyser.
- Check whether a company purchase triggers the flat 17% rate on dwellings over £500,000.
- Keep evidence of UK presence if you intend to reclaim the 2% surcharge later.