Non-UK tax residents buying UK property

In this case study we look at the taxes and structuring options when buying UK property as a Non-UK tax resident

Key Learning Points:

An overview of the key taxes and practical issues that need to be considered when a Non-Resident client is buying property in the UK:
  • UK taxes that apply to a property purchase
  • Stamp Duty Land Tax (SDLT)
  • UK Inheritance Tax (IHT) on UK property
  • The advantages of debt 
  • Buying in joint ownership with children
  • Buying through a structure for personal and rental properties
  • Uk taxes on the sale of the property
  • UK taxation of rental income
  • Uk tax return requirements for property ownership

Rachel De Souza

Rachel de Souza is a Tax Partner, RSM UK, London. Rachel is a tax advisor with over 25 years' experience in private client tax planning. She specialises in advising clients where there are international aspects. Many of her clients are non-domiciled with offshore structures but increasingly, she advises UK doms as they have cross border issues as well. Rachel also advises trustees directly. She also specialises in advising trustees and members on the implications of accessing funds in all sorts of non-UK pension plans, and other tax issues related to those plans.

Rachel’s primary focus is on working with clients, trustees and intermediaries to deliver practical and efficient solutions for them, their beneficiaries and clients. Additionally, her work involves guiding families and supporting them through sensitive succession matters, such as passing wealth between family generations.

Rachel has been published, featured or quoted in The Telegraph, Financial Times, Tax Journal, What Investment and Citywealth Leaders List for her extensive experience in private wealth matters for HNWI. She has been awarded the Bronze award in Citywealth Powerwomen Awards for Leadership in Professional Services 2018 and 2019 and featured in the Citywealth IWD 2019 Transatlantic Selection for UHNWI.
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