Research and analysis
Non-resident Stamp Duty Land Tax research
HMRC commissioned IFF Research to conduct quantitative research into non-UK residents who had purchased property in the UK.
Documents
Details
The objectives of the research were:
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to explore the impact that a new Stamp Duty Land Tax (SDLT) surcharge would have on non-UK residents.
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to identify the types and values of the properties that non-UK residents purchase.
The research was conducted with 289 non-UK resident purchasers, taking place between October 2020 and January 2021.
Updates to this page
Published 24 April 2025