As from 1 April 2021 non-UK residents will have to pay a two percent surcharge on Stamp Duty Land Tax (SDLT) which is the tax payable on the purchase price of any residential property purchase.
The residential property market has been subjected to many changes over the last nine years with the most significant changes taking place in 2012 and 2016. In 2012 a new SDLT rate was brought in for non-natural purchas...
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