Following an announcement in the 2018 Budget, HMRC has launched a consultation seeking views on the design of a 1% Stamp Duty Land Tax (SDLT) surcharge to be levied on non-UK resident home buyers who are purchasing residential property in England and Northern Ireland.
The government has indicated that the proceeds of the new surcharge will be put towards measures to tackle rough sleeping – the government has committed to end rough sleeping by 2027.
The consultation ends on 6 May 2019.
Source: https://www.techlink.co.uk/
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