Rates of Stamp Duty Land Tax for non-UK residents

Dear Sir / Madam, I would like to check the stamp duty land tax (SDLT) if can claim refund of the 2% non-UK resident surcharge in the following situation: Person A and Person B has set up an UK limited company (Company A) for purchase of UK residential property. Person A and Person B are married. At the time of the purchase: - Person A: holds 50% shareholding of Company A, Person B: holds 50% shareholding of Company A - both Person A and Person B are director of Company A - both Person A and Person B are non-UK tax resident As Company A was under non-UK control, 2% SDLT surcharge was paid by Company A at the time of purchase of the property. Subsequently, within 2 years limit of the purchase, Person A move to UK and becomes UK tax resident. Person A and Person B continued to be married. Shareholding of Company A changes so that: - Person A: holds 51% shareholding of Company A, Person B: holds 49% shareholding of Company A - both Person A and Person B are director of Company A - both Person A becomes UK tax resident, and Person B remain as non-UK tax resident After the above changes, if this can regard Company A now becomes under UK-control, 2% SDLT surcharge paid by Company A at the time of purchase of the property can claim refund? Many thanks. Regards, babyboss88

Hi,

Please contact the Stamp Duty Land Tax team for advice.

Stamp Duty Land Tax

Thank you.