Non-UK Resident Stamp Duty Calculator
Non-UK residents pay a 2% surcharge on top of every standard SDLT band when buying residential property in England or Northern Ireland. The surcharge stacks on the additional property surcharge if you also own another home.
The 183-day residency test
For SDLT purposes you are non-resident if, in the 12 months immediately before completion, you spent fewer than 183 days physically present in the UK. The test counts midnights, if you were in the UK at midnight, that day counts.
This is a separate test from the Statutory Residence Test used for income tax. You can be UK-resident for income tax but non-resident for SDLT, or vice versa. The SDLT test is purely mechanical and physical.
Crown servants posted overseas and their accompanying spouses or civil partners are treated as UK resident regardless of where they have actually been.
Non-resident SDLT at common prices
Compare standard, non-resident only, and non-resident plus additional property.
| Price | Standard | Non-resident | Non-res + additional |
|---|---|---|---|
| £250,000 | £2,500 | £7,500 | £20,000 |
| £500,000 | £15,000 | £25,000 | £50,000 |
| £750,000 | £27,500 | £42,500 | £80,000 |
| £1,000,000 | £43,750 | £63,750 | £113,750 |
| £1,500,000 | £93,750 | £123,750 | £198,750 |
Claiming a refund if you become UK resident
If you spend at least 183 days in the UK in any continuous 365-day period that includes the completion date, you can apply to HMRC for a refund of the 2% surcharge. The window is narrow, the qualifying period must include the completion date itself.
In practice this means most refunds are claimed by buyers who completed within their first year of moving to the UK and went on to live here. The refund is claimed via HMRC's online amendment form within two years of the effective date of the transaction.
Frequently asked
- How is non-UK resident defined for SDLT?
- You are non-resident for SDLT if you have spent fewer than 183 days in the UK in the 12 months immediately before completion. The definition is specific to SDLT and is not the same as the Statutory Residence Test for income tax.
- When did the non-resident surcharge come in?
- The 2% non-UK resident surcharge applies to purchases with an effective date on or after 1 April 2021.
- Does the surcharge apply to British citizens living abroad?
- Yes. Nationality is irrelevant, what matters is the 183-day physical-presence test. A British citizen who has lived abroad for years pays the surcharge. A non-British buyer who has lived in the UK for over a year does not.
- Can I get the non-resident surcharge back?
- Yes, but only if you become UK-resident in the 12 months following completion. If you spend at least 183 days in the UK in any continuous 365-day period that includes the completion date, you can claim a refund of the 2% surcharge.
- Does it stack with the additional property surcharge?
- Yes. A non-UK resident buying a second home pays both surcharges: 5% additional + 2% non-resident = 7% on top of standard rates for the full price.
- What if I am a joint buyer with a UK resident?
- The surcharge applies to the whole transaction if any one buyer is non-resident. Buying jointly with a UK-resident partner does not exempt the non-resident half.
- Do Crown servants count as UK resident even if posted abroad?
- Yes. Crown servants posted overseas and their spouses or civil partners are treated as UK resident for the purposes of this surcharge.