Since the 1 April 2021, different rates of Stamp\nDuty Land Tax have applied to purchasers of residential property in England and\nNorthern Ireland who are not resident in the UK.\n\n\n\nThe rates are 2\npercentage points higher than those that\napply to purchases made by UK residents. This surcharge applies to purchases of\nboth freehold and leasehold property, as well as increasing the Stamp Duty Land\nTax payable on rents on the grant of a new lease.\n\n\n\nMost land and property transactions\ntaking place in England or Northern Ireland must be notified to HMRC on a SDLT\nreturn within 14 days of the effective date of the transaction. It is therefore\npossible that an individual may not yet have spent at least 183 days in the UK\nby the time the SDLT return is submitted.\n\n\n\nAmendment of return where individual becomes\nUK resident after return delivered \u2013 para 19 Sch 9A FA03\n\n\n\nWhere the assumption in paragraph 18(2)\napplies to the completion of a SDLT return and the individual or individual\npurchasers subsequently become UK resident under paragraph 4(1), the purchasers\nare entitled to claim a refund of the surcharge paid.\n\n\n\nThe refund is claimed by amending the SDLT\nreturn to take account of the fact that the transaction is ultimately not\nliable to the surcharge. This can be done at any time before the end of the\nperiod of two years beginning with the day after the effective date of the\ntransaction (paragraph 19(2)). Such amendments do not need to be accompanied by\nthe documents set out at paragraph 6(2A) Sch 10 FA03 (paragraph 19(3)), i.e.\nthe contract for the land transaction and the instrument (if any) by which that\ntransaction was effected.\n\n\n\nIt is important to note that where the\nchargeable transaction has more than one purchaser, all of the purchasers must\nbe individuals who are UK resident in relation to the transaction under\nparagraph 4, although the continuous 365-day period in which 183 days must be\nspent in the UK can be different for each purchaser. A refund may only be\nclaimed once all purchasers have obtained UK resident status in relation to the\ntransaction. See SDLTM09880 for more details of the paragraph 4\nresidence rule and examples of how this applies to multiple purchasers.\n\n\n\nHowever, in the case where one of the couple,\nhave a contract of employment abroad and therefore have to return to their\noverseas location, the following may apply:\n\n\n\nWhere the residence test for individuals set out at\nparagraph 4(1) is met after the SDLT return is submitted, then as explained at\nSDLTM09960, it is possible for the purchaser or purchasers to claim a refund of\nthe surcharge paid.\n\n\n\nWhere an individual meets that test, but their spouse or civil partner remains non-resident, then the special rules at paragraph 12 which apply to spouses and civil partners continue to apply to treat that non-resident spouse of a civil partner as also UK resident for the purposes of the transaction. See SDLTM09960a\n\n\n\nA great result for non-resident couples either\ncoming to live in the UK or returning to the UK, where one must continue\nemployment abroad for a period of time.