United Kingdom

Buying

• Stamp Duty Land Tax surcharge for non-UK residentsSurcharge

  From 1 April 2021, residential stamp duty is 2 percentage points higher for non-UK residents.

  In force since 1 April 2021. Applies to non-residents, foreign-controlled companies and trusts, for all residential property. Source: Rates of Stamp Duty Land Tax for non-UK residents (HMRC); Finance Act 2003, section 75ZA (legislation.gov.uk); Finance Act 2003, Schedule 9A (legislation.gov.uk).

• Stamp Duty Land Tax higher rates for additional dwellingsSurcharge

  It stacks with the higher rates for additional dwellings, which since 31 October 2024 are 5 percentage points above the standard rates.

  In force since 31 October 2024. Applies to non-residents, for all residential property. Source: Higher rates of Stamp Duty Land Tax (HMRC); Stamp Duty Land Tax: increase to the higher rates on additional dwellings and to the single rate of tax on purchases by non-natural persons (HMRC policy paper, 30 October 2024); Finance Act 2003, Schedule 4ZA (legislation.gov.uk).

• Register of Overseas EntitiesRegistration

  An overseas entity, such as a company governed by non-UK law, cannot apply to be registered as the owner of a freehold or long lease in England or Northern Ireland unless it is on Companies House's Register of Overseas Entities.

  In force as of 30 September 2026; the source states no start date. Applies to Overseas entity, such as a company governed by non-UK law, for all residential property. Source: Register an overseas entity and its beneficial owners (Companies House).