SDLTM09875 | SDLT - increased rates for non-resident transactions: Joint purchasers - para 2(1)(a) Sch 9A FA03

General SDLT rules for joint purchasers are set out in section 103 FA03 (see SDLTM07300).

Where a chargeable transaction is entered into by joint purchasers, the surcharge applies if the transaction would be a non-resident transaction for any of the purchasers considered individually. This applies whether an interest in a dwelling is purchased as joint tenants or tenants in common, and does not matter how small the interest of any particular purchaser is.

See SDLTM09880 for an example of how the residence test is applied to joint purchasers.

There are special rules for spouses and civil partners of UK residents (see SDLTM09885 for more details). Additionally, relief is available for Crown employees and their spouses or civil partners (see SDLTM09895).