Property Tax
Stamp Duty Land Tax (SDLT) 2% Non-Resident Surcharge
Calculating UK residential property stamp duty including the 2% non-resident surcharge and 3% higher rate for additional dwellings.
Key Statutory Thresholds & Rules (2025/2026)
2% Non-Resident Surcharge applies if buyer spent fewer than 183 days in the UK in the 365 days before purchase. 3% Surcharge applies to second homes/buy-to-let.
HMRC Compliance & Tax Planning Checklist
- Verified against GOV.UK Statutory Tax Guidance and HMRC Finance Act updates.
- Applies to UK tax year: 6 April 2025 – 5 April 2026.
- Self-Assessment deadlines: 31 October (Paper) / 31 January (Online).
Important Notice: HMRC rules change based on your individual ties, physical presence days, and residency history. Always consult a qualified Chartered Tax Adviser (CTA) for personal filings.