Non-UK Resident Buying Property in England — Total Stamp Duty

If you live abroad and want to buy a UK property, stamp duty is significantly more than for a UK resident. The 2% non-resident surcharge stacks on top of any other applicable rates.

Scenario: Hong Kong resident buying a £400,000 London flat as a second home (you already own elsewhere).

• Standard SDLT (homeowner moving home): 0% on £125k + 2% × £125k (£2,500) + 5% × £150k (£7,500) = £10,000
• + 5% additional dwelling surcharge: £20,000
• + 2% non-resident surcharge: £8,000
• Total: £38,000

That's nearly 10% of the property price.

What counts as non-resident? You haven't been in the UK for at least 183 days in the 12 months before completion. Even one day under and you're non-resident for SDLT purposes.

Refund possibility. If you do end up spending 183+ days in the UK in the 12 months *after* completion, you can apply for a refund of the 2% surcharge. You have 2 years from completion to claim. This is genuinely worth tracking if you're moving to the UK.

FTB relief and non-residents. A non-UK resident first-time buyer still gets FTB relief on the SDLT bands, but pays the 2% surcharge on top. Worth running the numbers.

For students and recent movers. If you've moved to the UK recently and have been here under 183 days, you'll be classed as non-resident even if you're now permanently here. Build the refund timing into your buying plan.

Run your scenario in the calculator → (tick "I'm a non-UK resident")