From 1 April 2021 a non-UK resident buying residential property in England or Northern Ireland will have to pay the new rates of stamp duty land tax.
In a note to the Association of Taxation Technicians HMRC has confirmed the new rates will be 2% higher than those that apply to UK residents but they will not apply for buyers of non-residential property.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.