If you are not present in the UK for at least 183 days in the 12 months before purchase, you are treated as non-UK resident for SDLT and usually pay a 2 percentage point surcharge on top of whatever residential rates apply.
The surcharge applies in England and Northern Ireland only — not Scotland or Wales.
GOV.UK example: non-resident buying £700,000 (standard rates + 2%) → £39,000.00.
It also stacks with higher rates for additional dwellings and with first-time buyer rates where those apply.
Source: GOV.UK non-UK resident rates. Rates checked 19 October 2026.
Residency rules are detailed — use HMRC guidance or a tax adviser for your situation.