On 8 March 2021, UK HMRC published guidance on Rates of Stamp Duty Land Tax for non-UK residents regarding the 2% SDLT increase (surcharge) that will apply from 1 April 2021 on the purchase of residential property in England and Northern Ireland by persons that are not resident in the UK, including natural and non-natural persons. The surcharge also applies to certain UK resident companies that are controlled by non-UK residents. Some of the main points of the guidance include the following:…