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UK Issues Guidance On New Stamp Duty Surcharge On Non-Residents

HM Revenue and Customs has recently issued new guidance on the Stamp Duty Land Tax (SDLT) on non-resident buyers of residential property in England and Northern Ireland.

From April 1, 2021, different rates of Stamp Duty Land Tax (SDLT) will apply to those who purchase residential property in England and Northern Ireland if they are not resident in the UK.

The rates are two percentage…

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