New rates of Stamp Duty Land Tax for non-UK residents

29th October 2020, 4:00 PM

Patrick Cannon hosted a live webinar on Thursday 29th Oct with guest Gordon Keenay where they discussed the new rates of Stamp Duty Land Tax for non-resident transactions. The new measure is to be introduced from 1 April 2021 for buyers of residential property in England and Northern Ireland who are not resident in the United Kingdom. Patrick and Gordon will be discussing the changes and what they mean.

Webinar Agenda


  • Meaning of “non-resident transaction”
  • The six new rate tables
  • SDLT residence of individuals
  • SDLT residence of companies etc
  • Partnerships with a non-resident corporate general partner
  • Comparison of the new SDLT residence tests with the existing residence tests for income tax/CGT, corporation tax and trustees
  • Sub-sale relief where non-residents sub-sells before the effective date
  • Case studies


Q&A to speakers

To watch a full recording of the webinar and live Q&A session please click here and enter the Passcode: &hl!6Sy7 when promoted

    Webinar Registration