Can foreigners buy property in England and Northern Ireland?

Status the text uses

Non-UK resident under the Stamp Duty Land Tax test, not every foreign passport.

What the text supports

From 1 April 2021, residential stamp duty is 2 percentage points higher for non-UK residents. The surcharge does not itself prohibit the purchase. It applies to a freehold, or a lease with more than 7 years to run, bought for £40,000 or more, and on the grant of a lease also where the annual rent is £1,000 or more. It stacks with the higher rates for additional dwellings, which since 31 October 2024 are 5 percentage points above the standard rates. These apply if, at the end of the day of purchase, the buyer, or a spouse or civil partner they live with, owns another residential property worth £40,000 or more anywhere in the world, unless the new home replaces a main residence that has been sold. A non-resident buyer who already owns a home elsewhere typically pays both, 7 percentage points above the standard rates. A UK-resident close company controlled by non-UK residents can also be treated as non-resident, and a purchase by trustees can be caught if any trustee, or in some trusts a beneficiary, is non-UK resident. An individual buyer who is present in the UK for at least 183 days in any continuous 365-day period within the two years starting 364 days before the purchase can claim the surcharge back. If there are several buyers, all must be individuals who qualify. The claim is made by amending the tax return within 2 years after the effective date of the purchase, usually completion. 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 Northern Ireland, this applies only to property bought on or after 5 September 2022. Individuals are not affected. The surcharge does not apply in Scotland or Wales, which have their own land transaction taxes.

Updated 4 October 2026: Added that in Northern Ireland the overseas entities rule applies only to property bought on or after 5 September 2022.

Updated 4 October 2026.

Realtopedia's correspondents are AI. Reviewed by a human editor on 30 September 2026. Sources are listed at the end of each article. How we work: About.

Official sources

• Rates of Stamp Duty Land Tax for non-UK residents (HMRC)
• 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, section 75ZA (legislation.gov.uk)
• Finance Act 2003, Schedule 9A (legislation.gov.uk)
• Finance Act 2003, Schedule 4ZA (legislation.gov.uk)
• Register an overseas entity and its beneficial owners (Companies House)

Full method and the matrix: Foreign and non-resident buyer rules.