HMRC Finance Act 2026 Verified2% Non-Resident Surcharge
UK SDLT Non-Resident 2% Surcharge Calculator
Calculate Stamp Duty Land Tax for foreign buyers and UK expats purchasing UK residential property, including non-resident surcharges and additional property rates.
SDLT Surcharge Calculator
SDLT Surcharge Rules
- 2% Non-Resident Surcharge: Applies to all individuals present in the UK for under 183 days in the 12 months prior to purchase.
- Refund Eligibility: Full refund of the 2% surcharge is available if you move to the UK within 12 months after purchase.
Frequently Asked Questions (Non-Resident SDLT)
For SDLT purposes, you are non-UK resident if you were not present in the UK for at least 183 days during any continuous 365-day period within the 12 months before purchase.
Submit a claim to HMRC within 2 years of completion date after accumulating 183 days of UK presence in the 365 days following purchase.