New 3% for buy to let

[kanrent]

Hi i am non resident British citizen, i am going to sell my rented house and buy a cheaper one and move back to the uk to live in it (become resident again) if i decide to rent out after 6 months how will HMRC interpret this

[section 44]

that you decided to let it?

[kanrent]

would /could the inland revenue then claim another 3% stamp tax from me after i decide to let it

[section 44]

I wouldn't have thought so but the detail hasn't yet been published. As described, you wouldn't own more than 1 residential property