Post author:Lotus Accountancy Post published:19 April 2021 Post category:News A 2% stamp duty land tax surcharge for purchases of residential property by non-UK residents comes into force on 1 April 2021.Stamp Duty Land Tax holiday: The nil rate will remain at £500,000 until 30 June 2021. You Might Also Like HMRC clarifies treatment of virtual Christmas parties 25 October 2016 Register of Overseas Entity deadline approaching! 16 December 2022 Activation code requirement suspended for online SA filing 25 October 2016