What the non-resident surcharge adds
Where the rules apply, non-resident residential SDLT is 2 percentage points above the otherwise applicable rates. The surcharge generally applies to qualifying transactions of at least £40,000. It can apply in addition to higher rates for an additional property.
For a £350,000 purchase at standard residential rates, the £7,500 ordinary SDLT estimate becomes £14,500 with the surcharge. If additional-property rates also apply, the estimate is £32,000. The checkbox is already selected here, but the buyer category must still match your purchase.
Residency for SDLT has its own test
Your nationality, passport and income-tax residence do not by themselves answer the SDLT question. The SDLT rules consider presence in the UK over a specified period and include provisions for joint buyers and particular circumstances.
For an individual, the basic pre-purchase test looks at at least 183 days in the UK in the 12 months before the transaction. Other provisions can change the treatment, so this calculator asks you to select the tax status rather than attempting to determine it from an address.
First-time buyers can still face the surcharge
A person can qualify for first-time buyer relief and still be liable for non-resident SDLT. In that case, the relief bands remain relevant but the surcharge is added. At £350,000, the estimate for an eligible non-resident first-time buyer is £9,500 rather than the £2,500 UK-resident estimate.
Check ownership history everywhere in the world. Someone who already owned a home overseas may fail the first-time buyer test and may also need to consider additional-property rates.
Refunds and transactions outside this tool
A later change in qualifying UK presence may allow a refund of the non-resident surcharge under HMRC’s rules. The evidence, reference period and claim deadline need to be checked separately. A possible future refund is not deducted from the current estimate.
The calculator covers individual residential purchases at current rates. It does not assess companies, trusts, linked purchases, new-lease rent or special exemptions. Scotland and Wales operate separate taxes and do not use this SDLT surcharge. Use their regional calculators instead.
RESEARCH & CORRECTIONS
Sources and review
Researched and maintained by StampDutyCal. Checked on against the official sources below. This is our own research, not an independent professional tax review. We update the website when rules change.