This article is based on the provisions published in the Finance Bill 2021 on 11 March. The legislation may be subject to amendment as it passes through Parliament.

In his Budget delivered on 3 March, Chancellor Rishi Sunak confirmed that the surcharge on the rates of stamp duty land tax (SDLT) for non-residents purchasing residential property, first mooted in 2019, would be imposed as planned from 1 April 2021.