What is the stamp duty land tax surcharge for non-resident buyers?

For an individual, the test broadly looks at days spent in the UK in the 12 months before completion, with 183 days making a buyer UK resident for this purpose regardless of general tax residence status elsewhere. A refund is available if the buyer becomes UK resident by spending 183 days in the UK within 12 months after completion.

For companies, the surcharge generally applies unless the company is UK resident for corporation tax purposes and not controlled by non-UK resident persons, so an overseas-controlled UK company can still be caught.

The 2% non-resident surcharge is additional to the higher rates for additional dwellings, currently 5% from purchases on or after 31 October 2024, and to the flat 17% rate that applies to most company purchases of residential property over £500,000 without a qualifying relief, so a non-resident company buying a high-value additional dwelling can face a very high combined rate.

These are separate reliefs and thresholds, so working through each surcharge in the correct order, rather than assuming they simply add together informally, avoids under or overpaying stamp duty on completion.

Our fixed monthly packages for a UK limited company start at £89 plus VAT and run to £169 and £289 plus VAT as bookkeeping, VAT, payroll and reporting are added. One-off filings are sold at fixed prices, and the Companies House fees we pay for you are charged at cost with no VAT added. Overseas owners are quoted on exactly the same published prices as UK-resident clients.

Rates, thresholds and deadlines here reflect the 2026/27 UK position and current Companies House and HMRC guidance. Check GOV.UK, or ask us, before relying on them for your own company.