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  • Stamp Duty Land Tax for UK citizen resident abroad

    I am a UK citizen born in the UK. I am self employed and have one business that is located in the UK. I and my brother recently inherited a house from our Mother and I am transferring the house to my name. I will give him half the value of the house so I will be the registered new owner. According to HMRC a person is classified as non-resident if they have not been in the country for the full 183 days of the previous 12 months and they will have to pay SDLT - if this is the case at the time of the purchase/transfer of the property. Does this rule apply to me or only to people born outside the UK who have recently emigrated to the UK or are coming to live here?