My clients are a married couple. However, the wife lives in England while the husband lives abroad. They currently jointly own two properties, with each spouse residing in the property in the country where they live. The UK property that the wife lives in is to be sold and replaced with another jointly purchased residence. Will the higher rate of stamp duty land tax (SDLT) for additional dwellings need to be paid?

The first thing to consider is whether the husband will be treated as non-resident for SDLT purposes and, as such, liable for the increased rates for non-resident transactions.