Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of adopting the Association of Accounting Technicians proposal to extend the residency requirements for the Stamp Duty Land Tax non-UK resident surcharge from 183 days to those of the residency requirements for (a) British Citizenship, five years and (b) the husband, wife or civil partner of a British citizen, three years.

At the March Budget, the Government confirmed its intention to introduce a 2% SDLT surcharge on non-UK residents purchasing residential property in England and Northern Ireland from 1 April 2021.

After a public consultation, which took place between February and May 2019, the Government decided that an individual will be UK resident for the purposes of the surcharge where they are present in the UK for at least 183 days during any continuous 365-day period beginning 12 months before a transaction and ending 12 months after. A refund of the surcharge will be available only if individuals spend 183 days in the UK over the relevant period.

HMRC will publish guidance for taxpayers and agents in advance of the surcharge coming into effect. This guidance will include the information taxpayers and agents will be able to use to demonstrate their residence status.