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Where Taxpayers and Advisers Meet

Selling and rebuying

Joined:Tue Dec 16, 2014 8:20 am
Selling and rebuying

Postby kanrent » Sat Aug 28, 2021 5:30 am

Hi I've been non resident for 20 years and renting out my 1 and only 4 bedroom property for that period.
I now wish to return to the UK and become resident again when I return I will sell my existing property and buy a smaller one,
Will I still be liable for the extra non resident
SDLT? do I have to be resident for a certain amount of time to advoid the non resident SDLT

Joined:Sat Feb 01, 2014 3:26 pm

Re: Selling and rebuying

Postby bd6759 » Sat Aug 28, 2021 10:20 am

Prior to the purchase:
Individual buyers are non-UK resident in relation to the transaction if they are not present in the UK for at least 183 days during the 12 months before their purchase.

Although the surcharge only applies to non-resident transactions in England and Northern Ireland, days spent in the whole of the UK count for the purposes of the residence test, not just days spent in England or Northern Ireland. An individual is present in the UK on a particular day if they are situated in the UK at the end of that day.

If you don’t qualify as resident prior to the purchase, you may be able to claim a refund if you qualify after it:

Individual buyers are able to claim a refund of the 2% surcharge if, after the purchase, they are present in the UK for at least 183 days during any continuous 365-day period that falls within the 2 year period:

-beginning 364 days before the effective date of the transaction
-ending 365 days after the effective date of the transaction

Return to “Stamp Duty, Stamp Duty Land Tax, SDLT”