Quick answer
England and Northern Ireland charge a 2% non-resident SDLT surcharge on residential purchases — and it catches British expats, because the test is 183 days of UK presence, not citizenship. It stacks on top of everything else: standard bands, first-time buyer rates, and the 5% additional-property surcharge if you already own another home.
The one consolation: move back within the rules' window and the 2% element can be refunded. Work out the rest of the bill with our stamp duty calculator, then add 2% of the price if the residence test catches you.
The 183-day test: presence, not passport
The surcharge's residence test has nothing to do with nationality, domicile, or your tax residence status elsewhere. Broadly, you're treated as UK-resident for this purpose if you spend 183 days or more in the UK during a continuous 365-day period falling within the two years around completion — the twelve months before and the twelve months after. A British citizen five years into a posting in Dubai or Singapore will usually fail that test, and pay the surcharge, exactly as a foreign investor would.
The edges of the rules are where advice earns its keep: joint purchases are assessed on both buyers (one non-resident spouse can be enough, though married couples have their own rule), Crown employees posted abroad are treated as resident, and buying through a company follows different tests entirely. General shape here; your conveyancer or a tax adviser confirms your specific position.
How the surcharges stack
The 2% isn't an alternative rate — it's a layer added to whatever the purchase would otherwise attract:
- Buying a home to live in (or return to), owning no other property: standard SDLT bands plus 2% of the price.
- A genuine first-time buyer living abroad: first-time buyer relieved rates still apply if you qualify — plus the 2%.
- Buying a rental property, or buying while keeping a home you own (anywhere in the world):the 5% additional-property surcharge applies on top of the standard bands, and the 2% non-resident surcharge stacks on top of that. This is the expat-landlord case, and it's the expensive one — an expat investor effectively pays 7 percentage points above the standard bands.
Worked example, expat landlord: on a £250,000 buy-to-let in England, the standard bands give £2,500; the additional-property surcharge adds £12,500; the non-resident surcharge adds another £5,000 — a total of £20,000, against £2,500 for a UK-resident buyer purchasing the same property as their only home. For the borrowing side of that purchase, see our expat buy-to-let mortgage calculator.
The refund: when the 2% comes back
The surcharge has a built-in escape route for returning expats. If, after paying it, you go on to spend 183 days in the UK within a continuous 365-day window that includes the completion date — the typical case being someone who buys shortly before moving home — you can apply to HMRC for a refund of the non-resident element. Claims have deadlines, so if buying ahead of a planned return is your situation, tell your conveyancer at the start and diarise the claim rather than treating it as found money later. Buying just before or just after a move back is also where mortgage timing gets interesting — covered in our expat remortgage guide.
Scotland and Wales are different
The non-resident surcharge is an SDLT rule, so it applies in England and Northern Ireland only. Scotland (LBTT) and Wales (LTT) have no non-resident surcharge — a point worth knowing if you're comparing purchases across the border — though both run their own additional-property supplements at their own rates, so an expat landlord still pays a premium there. Our stamp duty calculator covers all three nations' standard and additional-property calculations.
One general caveat on everything above: property tax is a regular target for Budget changes — rates, bands and surcharges can all move. The figures here reflect the rules as at our last review; confirm the current position with your conveyancer before exchange, and treat this page as orientation, not a tax computation. For what's being speculated about SDLT more broadly, see our Budget 2026 stamp duty guide.
Frequently asked questions
Do British expats pay extra stamp duty?
Usually, yes. England and Northern Ireland apply a 2% non-resident SDLT surcharge on residential purchases by buyers who don't meet the residence test — and it's a presence test, not a nationality test, so a British citizen living abroad is typically caught by it. It applies on top of whatever rates the purchase would otherwise attract, including first-time buyer rates and the additional-property surcharge.
How does the 183-day residence test work?
Broadly: you count as UK-resident for this surcharge if you spend at least 183 days in the UK during any continuous 365-day period within the two years around completion (the year before and the year after). Spend fewer than that and the 2% applies. The detailed rules have wrinkles — joint purchases, Crown employment and corporate buyers are all treated specially — so confirm your own position with a conveyancer or tax adviser.
Can I get the non-resident surcharge refunded?
Sometimes. If you pay the 2% surcharge and then spend 183 days in the UK within a continuous 365-day window that includes completion — typically because you moved back — you can apply to HMRC for a refund of the surcharge element. There are deadlines for claiming, so if a return to the UK is part of your plan, flag it with your conveyancer at the outset.
Does the surcharge apply in Scotland and Wales?
No — the 2% non-resident surcharge is a feature of SDLT, which covers England and Northern Ireland. Scotland's LBTT and Wales's LTT don't currently have a non-resident surcharge, though both have their own additional-property supplements with their own rates. A non-resident buying in Cardiff or Edinburgh faces a different calculation than one buying in Manchester.
I'm an expat first-time buyer — do I still get first-time buyer relief?
Being non-resident doesn't by itself take away first-time buyer relief — if you genuinely meet the first-time buyer conditions, the relieved rates apply, with the 2% non-resident surcharge added on top of them. Whether you still qualify as a first-time buyer (for example if you own property abroad) depends on the relief's own rules, so check that separately.
Why doesn't your expat calculator show stamp duty?
Deliberately — our affordability results for expat checks currently focus on borrowing, because the non-resident surcharge isn't yet modelled in our stamp duty figures and showing a number that ignores it would understate your costs. Use our stamp duty calculator for the standard and additional-property elements, then add 2% of the price for the non-resident surcharge if the residence test catches you.
This guide is general information, not tax or mortgage advice. We are not FCA authorised, and stamp duty rules change — confirm your position with a conveyancer, accountant or tax adviser before committing to a purchase. For the mortgage side, our expat mortgage guide is the place to start.
Last updated: August 2026
