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Kirk Rice Blog

Non-resident Stamp Duty Land Tax (SDLT) surchargeWritten on May 20, 2021 by Kirk Rice LLP

For purchases of freehold and leasehold residential properties in England and Northern Ireland from 1 April 2021, a 2% SDLT surcharge is applied where the purchaser is a non-UK resident. The surcharge is applied in addition to the various other rates that already apply, for example, the 3% additional dwelling supplement. For residential property transactions, […]

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