As part of Rishi Sunak’s 2020 Spring Budget the government confirmed that non-UK resident purchasers of English and Northern Irish residential property will be subject to an increased rate of SDLT where the effective date of the purchase is on or after 1 April 2021.
Read a copy of our Briefing Note SDLT: Additional 2% rate for non-UK resident – Purchases of residential property from 1 April 2021 to find out more.
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