The UK tax authority has updated its guidance on the 2 per cent stamp duty land tax (SDLT) surcharge soon to be applied to non-UK residents who purchase residential property in England and Northern Ireland. It will take effect from 1 April 2021 for purchases of both freehold and leasehold property, as well as increasing the SDLT payable on rents on the grant of a new lease. The surcharge also applies to certain UK-resident companies that are controlled by non-UK residents.
News Source：【HMRC 2021/03/08】