Country guide
Buying property in United Kingdom as a foreigner
Rules last checked 29 October 2026 · 30 official sources · Education, not financial, tax, legal or immigration advice.
The United Kingdom adds 2 percentage points to each Stamp Duty Land Tax rate for a non UK resident buyer of residential property in England and Northern Ireland, and the test is days present in the UK, not nationality (section 75ZA of the Finance Act 2003). An overseas company or other legal entity must be on the Register of Overseas Entities before buying UK land, and a person designated under UK financial sanctions has assets frozen and needs a licence from the Office of Financial Sanctions Implementation to deal with them.
What are you doing with United Kingdom?
Returns after tax, what is withheld, and the way out.
In England and Northern Ireland, Stamp Duty Land Tax on residential property from 1 April 2025 is 0% up to GBP 125,000, 2% to GBP 250,000, 5% to GBP 925,000, 10% to GBP 1.5 million and 12% above, with 2 percentage points added for a buyer who is not resident in the UK. Details
The Annual Tax on Enveloped Dwellings is GBP 4,600 to GBP 303,450 for 1 April 2026 to 31 March 2027 on UK homes valued above GBP 500,000 held in a company, a partnership with a company member or a collective investment scheme, unless a relief applies. Details
Questions people in this position often miss
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I borrow locally?Not confirmed yet
Lending to a buyer living abroad is limited in many countries and the loan to value limit can be lower.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- What is changing soon?Answered below
From 28 October 2026 Budget 2026 announces that late filing penalties for UK land disposals stop accruing once the disposal is reported on a Self Assessment return.
Whether a purchase gives a right to live there, and what living there costs in tax.
The United Kingdom closed its Tier 1 (Investor) visa to all new applicants with immediate effect on 17 February 2022. The Innovator Founder and Global Talent visas depend on endorsement, not on property. Details
The United Kingdom adds 2 percentage points to each Stamp Duty Land Tax rate for a non UK resident buyer of residential property in England and Northern Ireland, and the test is days present in the UK, not nationality (section 75ZA of the Finance Act 2003). Details
In England and Northern Ireland, Stamp Duty Land Tax on residential property from 1 April 2025 is 0% up to GBP 125,000, 2% to GBP 250,000, 5% to GBP 925,000, 10% to GBP 1.5 million and 12% above, with 2 percentage points added for a buyer who is not resident in the UK. Details
The Annual Tax on Enveloped Dwellings is GBP 4,600 to GBP 303,450 for 1 April 2026 to 31 March 2027 on UK homes valued above GBP 500,000 held in a company, a partnership with a company member or a collective investment scheme, unless a relief applies. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
The United Kingdom closed its Tier 1 (Investor) visa to all new applicants with immediate effect on 17 February 2022. The Innovator Founder and Global Talent visas depend on endorsement, not on property.
- What happens if I die, or the family inherits?Answered below
Inheritance Tax is charged at a standard 40% on the part of an estate above a GBP 325,000 nil rate band.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What is changing soon?Answered below
From 28 October 2026 Budget 2026 announces that late filing penalties for UK land disposals stop accruing once the disposal is reported on a Self Assessment return.
Part year stays, the yearly bill, and what the family inherits.
The United Kingdom adds 2 percentage points to each Stamp Duty Land Tax rate for a non UK resident buyer of residential property in England and Northern Ireland, and the test is days present in the UK, not nationality (section 75ZA of the Finance Act 2003). Details
The Annual Tax on Enveloped Dwellings is GBP 4,600 to GBP 303,450 for 1 April 2026 to 31 March 2027 on UK homes valued above GBP 500,000 held in a company, a partnership with a company member or a collective investment scheme, unless a relief applies. Details
The United Kingdom closed its Tier 1 (Investor) visa to all new applicants with immediate effect on 17 February 2022. The Innovator Founder and Global Talent visas depend on endorsement, not on property. Details
In England and Northern Ireland, Stamp Duty Land Tax on residential property from 1 April 2025 is 0% up to GBP 125,000, 2% to GBP 250,000, 5% to GBP 925,000, 10% to GBP 1.5 million and 12% above, with 2 percentage points added for a buyer who is not resident in the UK. Details
Questions people in this position often miss
- Does buying give me the right to live there?Answered below
The United Kingdom closed its Tier 1 (Investor) visa to all new applicants with immediate effect on 17 February 2022. The Innovator Founder and Global Talent visas depend on endorsement, not on property.
- What happens if I die, or the family inherits?Answered below
Inheritance Tax is charged at a standard 40% on the part of an estate above a GBP 325,000 nil rate band.
- What is owed every year, even if the home sits empty?Answered below
The Annual Tax on Enveloped Dwellings is GBP 4,600 to GBP 303,450 for 1 April 2026 to 31 March 2027 on UK homes valued above GBP 500,000 held in a company, a partnership with a company member or a collective investment scheme, unless a relief applies. Budget 2026 announces a High Value Council Tax Surcharge on homes in England worth GBP 2 million or more from April 2028.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- Can I move the money out of my own country?Depends on your country
Some countries cap or review money sent abroad to buy a home, and banks ask where the money came from.
What is owed each year, on rent and on a sale, and what the heirs face.
The Annual Tax on Enveloped Dwellings is GBP 4,600 to GBP 303,450 for 1 April 2026 to 31 March 2027 on UK homes valued above GBP 500,000 held in a company, a partnership with a company member or a collective investment scheme, unless a relief applies. Details
In England and Northern Ireland, Stamp Duty Land Tax on residential property from 1 April 2025 is 0% up to GBP 125,000, 2% to GBP 250,000, 5% to GBP 925,000, 10% to GBP 1.5 million and 12% above, with 2 percentage points added for a buyer who is not resident in the UK. Details
Questions people in this position often miss
- What do I report at home?Depends on your country
Foreign property, foreign accounts and foreign rent can each carry a form in the owner's own country.
- Will I be taxed twice?Depends on your country
The country of the property and the country where the owner lives can each tax the same rent or gain.
- What happens if I die, or the family inherits?Answered below
Inheritance Tax is charged at a standard 40% on the part of an estate above a GBP 325,000 nil rate band.
- What happens when I sell?Answered below
A non resident pays UK Capital Gains Tax on UK property at 18% and 24% for individuals from 6 April 2026, with an annual exempt amount of GBP 3,000. The seller reports every disposal and pays tax on residential property within 60 days of completion, and the buyer does not withhold tax from the price.
- What is changing soon?Answered below
From 28 October 2026 Budget 2026 announces that late filing penalties for UK land disposals stop accruing once the disposal is reported on a Self Assessment return.
Who may buy
Choose a nationality to see the rules that apply to it.
Every rule, for every buyer
| Buyer | Property | Reading | Conditions | Applies |
|---|---|---|---|---|
| Everyone else | Any property | Not allowed |
| |
| Everyone else, living elsewhere | residential | Conditions apply |
| from 1 April 2021 |
| Everyone else, living elsewhere | residential | Open | Scotland and Wales: the SDLT non resident surcharge does not apply to purchases there (HMRC lists purchases in Scotland or Wales as outside it). The Scottish Additional Dwelling Supplement depends on owning another residential property anywhere in the world, not on residence. | |
| Everyone else | Any property | Conditions apply |
| from 1 August 2022 |
What it costs to buy
Stamp Duty Land Tax, England and Northern Ireland, standard residential rates from 1 April 2025
- Rate
0% to GBP 125,000; 2% GBP 125,001 to 250,000; 5% GBP 250,001 to 925,000; 10% GBP 925,001 to 1.5 million; 12% above (rates from 1 April 2025). First time buyer relief: 0% to GBP 300,000, then 5% on GBP 300,001 to 500,000, none if the price is over GBP 500,000.
- Extra for a foreign buyer
2 percentage points added to every rate for non UK resident buyers of residential property in England and Northern Ireland, including first time buyer and additional property rates (for example 7% on the first GBP 125,000 when an additional property is bought by a non resident). Refund available to individuals who later meet the 183 day test within a continuous 365 day period in the window from 364 days before to 365 days after the effective date, by amending the return within 2 years of the effective date.
SDLT higher rates for additional dwellings (England and Northern Ireland)
- Rate
5 percentage points are added to each band where the purchase leaves the buyer owning more than one residential property. Replacing a main residence sold within 36 months can avoid it.
- Extra for a foreign buyer
The 2% non UK resident surcharge stacks on top of the higher rates.
Land and Buildings Transaction Tax, Scotland, residential
- Rate
- 0% to GBP 145,000; 2% to GBP 250,000; 5% to GBP 325,000; 10% to GBP 750,000; 12% above.
- First time buyer relief lifts the nil rate band to GBP 175,000.
- The Scottish Budget 2026 to 2027 (13 January 2026) left residential bands unchanged for 2026 to 2027; a review of LBTT bands, rates and reliefs is under way with decisions left to the next Parliament.
Additional Dwelling Supplement (ADS), Scotland
- Rate
- 8% of the price on top of LBTT for an additional dwelling of GBP 40,000 or more where both the effective date and the contract date are on or after 5 December 2024 (6% where the contract date was on or before 4 December 2024; 6% from 16 December 2022).
- The supplement applies when the buyer already owns a residential property anywhere in the world and also applies to most purchases by companies and other non natural persons.
- Unchanged for 2026 to 2027.
- Extra for a foreign buyer
No residence based surcharge. The trigger is owning another residential property anywhere in the world.
Land Transaction Tax, Wales, residential
- Rate
Main rates on or after 10 October 2022:
- 0% to GBP 225,000
- 6% to GBP 400,000
- 7.5% to GBP 750,000
- 10% to GBP 1.5 million
- 12% above. Higher residential rates on or after 11 December 2024: 5% to GBP 180,000
- 8.5% to 250,000
- 10% to 400,000
- 12.5% to 750,000
- 15% to 1.5 million
- 17% above
Stamp Duty Land Tax budget changes announced 28 October 2026
- Rate
The Budget 2026 overview of tax legislation lists SDLT measures on rent under assured tenancies (from 1 May 2026), group relief clawback (from 29 October 2026) and a relief for local government pension scheme asset pools (28 October 2026 to 1 April 2032).
Key numbers (1)
| SDLT non UK resident surcharge, England and Northern Ireland (added to each rate)from 1 April 2021 | 2% |
|---|
What if the price is…?
- Stamp Duty Land Tax, standard residential rates (a banded scale)GBP 15,000
- SDLT non UK resident surcharge, England and Northern Ireland (added to each rate) (2% of the price)GBP 10,000
Duties and fees under the rules shownGBP 25,000
- Standard residential rates from 1 April 2025 on the part of the price in each band. First time buyer relief and higher rates for additional homes are not included. The 2% surcharge for buyers not resident in the UK is shown as its own line.
Only duties stated for a foreign buyer of a home are counted: flat rates, flat fees and the standard banded scale shown. Reliefs, exemptions and the buyer's own circumstances can change the result. A planning figure, not a quote: legal fees, agent fees and local taxes are extra.
What an owner pays each year
Annual Tax on Enveloped Dwellings (ATED)
- Rate
- For 1 April 2026 to 31 March 2027, UK residential property valued above GBP 500,000 and held in a company, a partnership with a company member or a collective investment scheme: GBP 4,600 (to 1m); 9,450 (to 2m); 32,200 (to 5m); 75,450 (to 10m); 151,450 (to 20m); 303,450 (above 20m).
- Reliefs may remove the charge.
- Properties are revalued every 5 years.
- Budget 2026 raises the charges by 3.5% from 1 April 2027 (to GBP 4,750, 9,750, 33,300, 78,050, 156,750 and 314,050).
- If the owner lives elsewhere
Applies by ownership structure, not residence; relevant where a foreign owner holds a UK home through a company.
High Value Council Tax Surcharge (England)
- Rate
An additional annual charge on residential properties in England worth GBP 2 million or more, from April 2028, announced in Budget 2026.
- If the owner lives elsewhere
None stated; applies to owners by property value.
Key numbers (7)
| ATED annual charge 2026 to 2027, Value over GBP 500,000 to GBP 1,000,000from 1 April 2026 until 31 March 2027 | GBP 4,600 |
|---|---|
| ATED annual charge 2026 to 2027, Value over GBP 1,000,000 to GBP 2,000,000from 1 April 2026 until 31 March 2027 | GBP 9,450 |
| ATED annual charge 2026 to 2027, Value over GBP 2,000,000 to GBP 5,000,000from 1 April 2026 until 31 March 2027 | GBP 32,200 |
| ATED annual charge 2026 to 2027, Value over GBP 5,000,000 to GBP 10,000,000from 1 April 2026 until 31 March 2027 | GBP 75,450 |
| ATED annual charge 2026 to 2027, Value over GBP 10,000,000 to GBP 20,000,000from 1 April 2026 until 31 March 2027 | GBP 151,450 |
| ATED annual charge 2026 to 2027, Value over GBP 20,000,000 above GBP 20,000,000from 1 April 2026 until 31 March 2027 | GBP 303,450 |
| ATED value threshold | GBP 500,000 |
Rent from the property
Tax on rent
- Owner living elsewhere
- Under the Non resident Landlord Scheme a landlord who lives abroad for more than 6 months of the year is treated as non resident.
- The letting agent, or a tenant paying over GBP 100 a week where there is no agent, deducts basic rate tax from rent after allowable expenses and pays it quarterly, unless HMRC has approved payment without deduction (form NRL1i for individuals, NRL2i for companies, NRL3i for trusts).
- Approval to receive gross rent does not make the income tax free.
- Non UK residents may be entitled to a Personal Allowance against UK property income.
- Budget 2026 announces separate property income rates of 24%, 44% and 49% from 6 April 2027; the main rates of 20%, 40% and 45% apply for 2026 to 2027.
- Filing
- Agents register with form NRL4; payment within 30 days of 30 June, 30 September, 31 December and 31 March; annual return NRLY and landlord certificate NRL6 by 5 July.
- The landlord declares the income on a Self Assessment return (SA109 residence pages and SA105 property pages) unless HMRC says otherwise.
- HMRC's online filing is not available for these landlords, so a paper return (due 31 October) or commercial software is used.
- Tax deducted under the scheme can be set against the final bill, and a refund via form R43 is possible where income is below the Personal Allowance.
Selling
Tax on a sale
- Owner living elsewhere
- Non residents are within UK Capital Gains Tax on direct disposals of UK residential property (from 6 April 2015) and of all other UK property or land and on indirect disposals of assets deriving at least 75% of their gross value from UK land where the person holds at least a 25% interest (from 6 April 2019).
- Rates for 6 April 2026 onwards: 18% and 24% for individuals, 24% for trustees and personal representatives; annual exempt amount GBP 3,000 for individuals (GBP 1,500 for most trustees).
- No AEA applies for a year in which the foreign income and gains regime is claimed.
- Non residents generally get the AEA on UK residential disposals; companies do not.
- Withholding on the sale
- No withholding by the buyer.
- The seller reports every disposal of UK property or land even if no tax is due or a loss arose, and pays any tax within 60 days of completion for residential property completed on or after 27 October 2021 (30 days for completions from 6 April 2020 to 26 October 2021).
- Budget 2026 announces that late filing penalties for UK land disposals stop accruing once the disposal is reported on a Self Assessment return, from 28 October 2026.
- Exemptions
- Private Residence Relief can be claimed for a former main home through a Self Assessment return.
- Rebasing: for residential property held before 6 April 2015 the default is to use market value at 5 April 2015, or time apportionment, or the gain over the whole period.
- For non residential property and indirect disposals the default is market value at 5 April 2019, or the gain over the whole period.
- Mixed use property can be rebased to 2015 for the residential part and 2019 for the other part.
- For indirect disposals a loss under the whole period method is not an allowable loss.
Key numbers (5)
| Capital Gains Tax rate within basic rate band (individuals)from 6 April 2026 | 18% |
|---|---|
| Capital Gains Tax rate above basic rate band (individuals)from 6 April 2026 | 24% |
| Capital Gains Tax annual exempt amount, individualsfrom 6 April 2026 until 5 April 2027 | GBP 3,000 |
| Share of gross value from UK land that makes a disposal of an asset an indirect disposalfrom 6 April 2019 | 75% |
| Interest held that brings an indirect disposal into UK Capital Gains Taxfrom 6 April 2019 | 25% |
What if I sell?
Gain (sale price less purchase price)GBP 100,000
Tax on the sale
- Capital Gains Tax on UK propertyGBP 17,460 to 23,280Charged on the gain after the annual exempt amount of 3,000 pounds. 18% or 24% for individuals, depending on the seller's income, so the result is a range. The seller reports every disposal of UK property and pays any tax within 60 days of completion. Private Residence Relief for a former main home is not included.
Total under the rules shownGBP 17,460 to 23,280
A planning figure under the rules shown, not advice. Costs of buying and selling, improvements, reliefs for a home lived in, treaties and the owner's own circumstances can change it, and tax on a gain is usually settled on a return.
Inheritance and gifts
Inheritance and gift tax
- Summary
- Inheritance Tax is charged at a standard 40% on the part of an estate above a GBP 325,000 nil rate band.
- The Budget 2026 annex shows the nil rate band at GBP 325,000 and the residence nil rate band at GBP 175,000 for both 2026 to 2027 and 2027 to 2028, with the taper starting at GBP 2 million.
- From 6 April 2025 the test is long term UK residence: resident for the previous 10 consecutive years, or 10 or more years within the previous 20, rather than domicile.
- A long term resident is within the tax on worldwide assets; others are taxed on UK situated assets.
- After leaving, long term resident status lasts up to 10 tax years: 3 years after leaving for 10 to 13 years of prior residence, 4 years for 14 years, 5 years for 15 years.
- A gift can be taxed if the giver dies within 7 years.
- Budget 2026 announces rules on trustee liabilities for deaths and chargeable events on or after 28 October 2026.
Key numbers (3)
| Inheritance Tax standard ratefrom 6 April 2025 | 40% |
|---|---|
| Inheritance Tax nil rate band, 2026 to 2027 and 2027 to 2028from 6 April 2026 until 5 April 2028 | GBP 325,000 |
| Residence nil rate band, 2026 to 2027 and 2027 to 2028from 6 April 2026 until 5 April 2028 | GBP 175,000 |
From your country
The country of the property is only half of it. The country where you live can limit the money you send, tax the same rent and gain again, and ask for forms of its own.
Choose where you live to see what your own country does when you buy in United Kingdom.
Residence through property
Innovator Founder visa
- Threshold
Endorsement from an approved body, English language, personal savings to support self, 70 points; initial permission 3 years and a route to settlement. Not a property route.
- Status
open
Global Talent visa
- Threshold
Endorsement (or a qualifying prize) in academia or research, arts and culture, or digital technology; fee listed as GBP 766. Not a property route.
- Status
open
Tier 1 (Investor) visa
- Threshold
Closed to all new applicants with immediate effect on 17 February 2022 (Home Office announcement dated that day).
- Status
closed
The usual steps, in order
- Identify which of the four nations the property is in, because England, Northern Ireland, Scotland and Wales use different transaction taxes: SDLT in England and Northern Ireland, LBTT in Scotland and LTT in Wales.
- Work out UK residence for the purchase date using the days present test (fewer than 183 days in the relevant window means non resident for the SDLT surcharge), and whether the purchase leaves the buyer owning more than one residential property.
- If the buyer is an overseas company or other legal entity, register on the Register of Overseas Entities (fee GBP 250, verification by a UK regulated agent) and obtain an Overseas Entity ID before the land registry will register the deal.
- Identity and source of funds checks are carried out by the regulated professionals involved, finished before contracts are exchanged. Typical documents are passport, proof of address, evidence of the source of the deposit and of wealth, and for entities the ownership structure.
- Contract, exchange and complete through the usual conveyancing process of that nation. The usual form is a legally binding exchange of contracts followed by completion.
- File and pay the transaction tax return within the nation's deadline.
- If the property is let, arrange the Non resident Landlord Scheme (agent deduction) or apply to HMRC for payment without deduction, and file a Self Assessment return on paper or through commercial software.
- If a company holds a home worth more than GBP 500,000, file the ATED return or relief declaration for each year starting 1 April.
- On a later sale, report the disposal to HMRC within 60 days of completion whether or not tax is due, and pay any Capital Gains Tax due then.
What is changing
- From 28 October 2026 Budget 2026 announces that late filing penalties for UK land disposals stop accruing once the disposal is reported on a Self Assessment return.
- From 1 April 2027 Budget 2026 announces a 3.5% rise in the Annual Tax on Enveloped Dwellings charges, to between GBP 4,750 and GBP 314,050 depending on value.
- From 6 April 2027 Budget 2026 announces separate property income rates of 24%, 44% and 49%, while the main rates of 20%, 40% and 45% apply for 2026 to 2027.
- From April 2028 Budget 2026 announces a High Value Council Tax Surcharge on residential properties in England worth GBP 2 million or more.
- As at 29 October 2026 the Finance Bill 2026 to 2027 has not been enacted, so these measures are announcements.
Questions people ask
What if I live abroad and buy a home in England?
A 2% Stamp Duty Land Tax surcharge is added to every normal and higher rate in England and Northern Ireland when the buyer was present in the UK on fewer than 183 days in the relevant window. The surcharge can be refunded for individual buyers who later meet the days test. This is general information, not advice.
How does the non resident surcharge decide who counts as non resident?
It counts days present in the UK, measured at the end of each day, looking for 183 days within a continuous 365 day period inside the window from 364 days before to 365 days after the effective date. Nationality is not part of the test. If one of a married couple or civil partners who are not separated is non resident, both are treated as non resident. Joint buyers must all meet the test for a refund.
What if the property is in Scotland or Wales?
The 2% non resident surcharge is an England and Northern Ireland rule. Scotland charges Land and Buildings Transaction Tax with an 8% Additional Dwelling Supplement triggered by owning another residential property anywhere in the world. Wales charges Land Transaction Tax with higher rates for additional homes. HMRC lists purchases in Scotland or Wales as outside the SDLT non resident surcharge.
What if I buy through an overseas company?
The company must be on the Register of Overseas Entities and give its Overseas Entity ID to the land registry. Beneficial owners are disclosed after checks by a UK regulated agent, and an annual update is required. Failure can lead to criminal penalties and restrictions on selling, leasing or charging the land. A company holding a home worth over GBP 500,000 may also owe the Annual Tax on Enveloped Dwellings unless a relief applies.
What if I rent the property out while living abroad?
Under the Non resident Landlord Scheme the letting agent, or the tenant where there is no agent and rent is over GBP 100 a week, normally deducts basic rate tax and pays it to HMRC each quarter, unless HMRC has approved payment without deduction. The landlord still declares the income on a Self Assessment return. Budget 2026 sets higher property income rates from 6 April 2027.
What if I sell a UK property as a non resident?
The disposal is reported to HMRC even if no tax is due, and for residential property any Capital Gains Tax is due within 60 days of completion. The buyer does not withhold tax from the price. Properties held before 6 April 2015 can use a 5 April 2015 value as the default starting point.
How does UK Inheritance Tax reach a property owned by a foreign resident?
UK situated assets, including UK land, fall within Inheritance Tax at 40% above the nil rate band. Since 6 April 2025 someone resident in the UK for 10 of the previous 20 tax years is a long term resident and is also taxed on worldwide assets, for between 3 and 10 years after leaving.
What if I want a visa by buying property?
The Tier 1 Investor route closed to all new applicants on 17 February 2022. The Innovator Founder and Global Talent routes depend on endorsement and other criteria.
How does the foreign income and gains regime work?
From 6 April 2025 new arrivals who have been non resident for at least 10 consecutive tax years can claim relief on foreign income and gains for up to four consecutive tax years, claimed each year. It replaced the remittance basis. No annual exempt amount applies for a year in which it is claimed.
What if the UK changes these rules?
Budget 2026, delivered on 28 October 2026, announced property income rates of 24%, 44% and 49% from 6 April 2027, a 3.5% rise in the Annual Tax on Enveloped Dwellings from 1 April 2027 and a High Value Council Tax Surcharge from April 2028 on homes in England worth GBP 2 million or more. The Finance Bill 2026 to 2027 has not yet been enacted.
What is still open
These points could not be confirmed from an official source yet, so they are not stated as rules.
- The absence of any rule limiting individual foreign nationals from buying UK freehold or leasehold residential land could not be confirmed from an official source yet, because no single official page states it.
- Whether Scotland and Wales apply any residence based surcharge beyond the HMRC carve out from the SDLT surcharge could not be confirmed from the statutes yet.
- The SDLT higher rate threshold of GBP 40,000 per property, the 14 day SDLT return deadline and the higher rate for dwellings bought by companies could not be confirmed from an official source yet.
- The Annual Tax on Enveloped Dwellings return and payment deadlines and penalty amounts could not be confirmed from an official source yet.
- How the Budget 2026 property income rates apply to non resident landlords could not be confirmed from an official source yet.
- Mortgage availability and loan to value limits for non residents, bank account opening and capital controls could not be confirmed from an official source yet.
- The number of UK tax treaties in force could not be confirmed from an official source yet, because the HMRC collection does not mark in force status.
- The reported Tier 1 Investor transition dates are not stated as a rule because only secondary sources describe them.
Sources
See what this does to your own numbers
Add a property in United Kingdom next to everything else you own, and see the income and net worth that follow after tax, year by year.
Free to start. No card. Rules checked 29 October 2026.
This is education, not financial, tax, legal or immigration advice. Rules change and depend on the buyer's own facts. Advice from a licensed professional in the country concerned is what settles a particular purchase.