The introduction of a non-UK resident stamp duty land tax (SDLT) surcharge is set to go ahead next spring.

It will apply to non-UK residents who purchase residential property in England and Northern Ireland from 1 April 2021 onwards.

While draft legislation and an explanatory note has already been published, but there has been no detailed guidance from HMRC, according to Burges Salmon.

The surcharge has currently been set at two percent and will apply across all rates of SDLT, meaning the top rate will increase to 17 percent in some situations.

The current SDLT 'holiday', which means in most cases no...