When and how to claim a refund of the 2% Non-Resident SDLT Surcharge

When and how to claim a refund of the 2% Non-Resident SDLT Surcharge

The 2% non-resident surcharge for SDLT purposes uses a different test of residence than the statutory residence test for income tax and capital gains tax purposes. In this article we look at the diffe ... (to read the remainder of this article, please log in below.)

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The archive covers several tax years. Check publication dates and current rules before relying on older guidance.

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