Essential points for non-resident buyers

For high net worth families buying for investment or for children studying or living in the UK

UK residential property is often bought by overseas families as an investment or for children studying or living in the UK. Non-UK residence does not take the property outside the UK tax system, so the tax position should be considered before contracts are exchanged.

1. Decide who should own the property before buying

Consider whether the property should be owned by the parents, an adult child, a company or another structure. A buy-to-let may point to a different answer from a flat occupied by a child rent-free. Ownership determines who is taxed on rent and gains, who has Inheritance Tax (“IHT”) exposure and which Stamp Duty Land Tax (“SDLT”) rates apply. Legal and beneficial ownership should be clear from the outset.

2. Budget for SDLT surcharges

For property in England and Northern Ireland, a non-resident buyer will usually pay a 2% SDLT surcharge. If the buyer already owns another residential property worth at least £40,000 anywhere in the world, the additional-dwelling rates can also apply, adding another 5 percentage points. The two surcharges can apply together; from 1 April 2025 the top marginal SDLT rate can therefore reach 19%. SDLT has its own residence test, and an individual may sometimes reclaim the 2% surcharge if the required UK day-count is met after purchase. Scotland and Wales have separate land taxes.

3. Buying for an adult child can produce a different result

If parents buy the property and let their child live there, the parents remain the owners for tax purposes. Their worldwide property ownership is therefore relevant to the 5% additional-dwelling surcharge, and any future gain generally belongs to them. If an adult child genuinely buys and owns the property, the SDLT position is tested on the child. A qualifying first-time buyer purchasing a main residence for no more than £500,000 can obtain First-Time Buyers’ Relief. If the child genuinely occupies it as a main home, Private Residence Relief may also reduce or eliminate Capital Gains Tax (“CGT”) on a later sale.

4. UK rental income remains taxable in the UK

A non-resident individual who lets UK property is taxable in the UK on the net rental profit. Under the Non-Resident Landlord Scheme, a letting agent, or sometimes the tenant, may have to deduct basic-rate tax from the rent unless HMRC has approved payment gross. Receiving rent gross does not make it tax-free: the landlord normally still reports the income and settles the final UK liability. The UK-China tax treaty also preserves the UK’s right to tax income from UK property

5. Mortgage interest relief is restricted for individuals

For an individual landlord, mortgage interest and other residential finance costs are not deducted in full when calculating taxable rental profit. Relief is generally given through a basic-rate tax reduction instead. This can make a highly geared buy-to-let less tax-efficient for a higher-rate taxpayer than a simple “rent less interest” calculation suggests. Companies are subject to different rules, but company ownership brings other costs and taxes.

6. A company is not automatically more tax-efficient

A UK or overseas company may suit a commercial rental portfolio, but it should not be chosen simply because the investor is non-resident. Companies pay Corporation Tax on UK property profits and gains. Companies are normally within the higher SDLT regime, and certain purchases of dwellings over £500,000 can face a 17% flat SDLT rate unless business relief applies. A company holding a dwelling worth more than £500,000 can also fall within the Annual Tax on Enveloped Dwellings (“ATED”). Commercial third-party letting may qualify for ATED relief, but occupation by a connected person, such as the shareholder’s child, can prevent it. Overseas companies owning UK land also face Register of Overseas Entities requirements.

7. A sale can trigger UK CGT even if the owner remains non-resident

Non-residents are within the UK tax charge on gains from UK land. For individuals, current CGT rates are generally 18% and 24%, depending on taxable income and gains. A non-resident disposal of UK property normally has to be reported to HMRC within 60 days of completion, with tax paid on account where applicable. Selling while overseas therefore does not avoid UK tax. The UK-China treaty also allows the UK to tax gains on UK immovable property.

8. IHT can apply to UK residential property

UK residential property can be exposed to IHT even where its owner lives permanently outside the UK. On death, IHT can apply at up to 40%, subject to available allowances, exemptions and deductions. Holding the property through an offshore company does not generally remove this exposure: special rules look through offshore companies and partnerships to the value attributable to UK residential property. Borrowing can sometimes reduce the taxable value, but the IHT debt rules are technical.

9. Consider the family’s future UK residence

The position can change if parents later move to the UK, or if a child remains in the UK after study. From 6 April 2025, UK IHT on overseas assets is based mainly on long-term UK residence rather than domicile. Families expecting future UK residence should therefore consider the property purchase as part of wider UK entry and estate planning.

10. Making Tax Digital (“MTD”)

MTD requires landlords within the rules to keep digital records and report information to HMRC using compatible software. However, individuals who are required to complete the UK tax return’s non-residence pages have generally been deferred from MTD until 6 April 2027 at the earliest. From April 2027, MTD may apply where the relevant gross rental and self-employment income exceeds £30,000, falling to £20,000 from April 2028. An important additional exemption currently applies to individuals who do not have a UK National Insurance number. Nonresident landlords should therefore check their own position rather than assume that the standard April 2026 commencement date applies to them.

11. Plan the transfer of funds early

UK solicitors, lenders and banks will require evidence of source of funds and often source of wealth. Cross-border transfers from China can also involve separate banking, regulatory and foreign-exchange requirements. These are not UK tax rules, but they can delay completion if addressed too late. The legal owner, source of purchase money, mortgage borrower and intended beneficial owner should be consistent and properly documented. The key message is to decide the ownership and purpose before buying. A structure suitable for a genuine buy-to-let may be poor for a property occupied by a family member. UK and Chinese tax advice should also be coordinated, as Chinese reporting or foreign-tax-credit issues may need separate consideration. This article is for general information only and should not be relied on as a substitute for specific tax advice. Category – Buying properties Main tag – IHT, CGT, SDLT, company ownership, Making Tax Digital Other tags – Mortgage interest relief

The key message is to decide the ownership and purpose before buying. A structure suitable for a genuine buy-to-let may be poor for a property occupied by a family member. UK and Chinese tax advice should also be coordinated, as Chinese reporting or foreign-tax-credit issues may need separate consideration. This article is for general information only and should not be relied on as a substitute for specific tax advice.

This article is for general information only and should not be relied on as a substitute for specific tax advice.

非英国居民购买英国住宅物业

值得注意的十个税务要点

适用于将英国住宅作为投资，或为在英国留学、居住的子女购房的高净值家庭

海外家庭购买英国住宅，常见目的包括投资出租，或为在英国留学、工作或生活的子女提供住房。需要注意的是，非英国税务居民并不代表该物业处于英国税制之外。因此，最好在签署购房合同之前先确定持有方式和税务处理；如日后再更改产权人，本身也可能产生税务成本。

1. 购房前先确定由谁持有物业

首先要考虑物业应由父母、成年子女、公司还是其他架构持有。纯投资出租物业与供子女免费居住的公寓，适合的持有方式可能完全不同。产权归属会决定由谁就租金和资本增值纳税、谁承担英国遗产税风险，以及适用何种印花土地税税率。因此，应在一开始就把法律所有权和实际受益所有权明确下来。

2. 预留足够的印花土地税附加税成本

对于英格兰和北爱尔兰的住宅物业，非居民买家通常需要额外缴纳 2% 的印花土地税附加税。如果买家在全球任何地方已经拥有价值至少 40,000 英镑的另一套住宅，通常还会适用“额外住宅”附加税率，在正常税率基础上再增加 5 个百分点。两项附加税可以同时适用；自 2025 年 4 月 1 日起，最高印花土地税税率因此可达到 19%。印花土地税有自己独立的“居民”判定规则，与一般英国税务居民规则并不相同。个人买家如购房后满足规定的英国居住天数，有时可以申请退回 2% 的非居民附加税。苏格兰及威尔士适用不同的土地交易税。

3. 为成年子女购房，与子女自己购房的结果可能很不同

如果父母购买物业并让子女居住，税务上业主仍然是父母。因此，判断 5% 额外住宅附加税时，需要考虑父母在全球持有的其他住宅；日后出售产生的资本增值通常也归父母。如果由成年子女真正购买并持有物业，则印花土地税按子女本人的情况判断。符合条件的首次购房者，如购买不超过 500,000 英镑并作为主要住宅，可享首次购房者减免。如果子女确实将物业作为自己的主要住所，日后出售时还可能享有私人住宅减免，从而减少甚至免除资本利得税。

4. 非居民出租英国物业，租金仍需在英国纳税

非居民个人出租英国物业，需要就英国物业的净租赁利润缴纳英国所得税。按照“非居民房东计划”，出租代理，某些情况下包括租客，可能需要先从租金中扣除基本税率（20%）的税款；除非英国税务海关总署批准租金可以不扣税直接支付。获准“全额收租”并不等于免税，房东通常仍需申报租金并结算最终英国税款。中英税收协定也明确保留英国对英国不动产收入的征税权。

5. 个人房东的按揭利息税务减免受到限制

个人房东计算住宅出租应税利润时，按揭利息及其他融资成本一般不能像普通费用一样全额扣除，而通常改为按基本税率给予税额减免。因此，对于使用较高杠杆的高税率纳税人，实际税务结果可能比简单的“租金减利息”计算差得多。公司适用不同的融资规则，但公司持有也会带来其他税务和合规成本。

6. 公司持有未必更省税

英国公司或境外公司有时适合商业化出租物业组合，但不能仅因为投资人是非居民就默认使用公司。公司需要就英国物业利润和资本增值缴纳公司税。公司购买住宅通常适用较高的印花土地税制度；某些超过 500,000 英镑的住宅收购，如不符合商业用途减免条件，可能按 17% 的统一税率缴纳印花土地税。公司持有价值超过 500,000 英镑的住宅，还可能进入“公司持有住宅年度税”的范围。以市场条件出租给独立第三方，可能享有此年度税的减免；但如果由股东子女等关联人士（如家属、亲戚等）居住，通常会影响减免资格。境外公司持有英国土地，还需考虑“境外实体登记册”的登记及年度更新义务以及相关的合规成本。

7. 非居民出售英国房产也需要缴纳英国资本利得税

非居民出售英国土地或物业所产生的资本增值，仍在英国资本利得税范围内。个人目前一般适用 18% 或 24% 的资本利得税税率，具体取决于应税收入和资本增值水平。非居民出售英国物业，通常需要在交易完成后 60 天内向税务署申报，并在适用时预缴税款。因此，人在海外出售并不会自动避开英国税。中英税收协定同样允许英国对英国不动产的资本增值征税。

8. 英国住宅也可能产生英国遗产税

即使业主长期居住在英国以外，英国住宅物业仍可能处于英国遗产税范围。业主去世时，在扣除适用免税额、豁免及允许扣除的债务后，遗产税最高税率可达 40%。通过境外公司持有英国住宅不能规避这一风险；英国有专门规则，会穿透境外公司或合伙架构，将与英国住宅价值相关的部分纳入遗产税范围。按揭或其他借款有时可以降低应税净值，但必须满足相关债务扣除的条件。

9. 同时考虑家庭未来是否会成为英国居民

如果父母日后移居英国，或子女完成学业后长期留英，整体税务情况可能发生变化。自 2025 年 4 月 6 日起，英国对海外资产征收遗产税的范围，主要以“长期英国居民”身份为基础，而不再以原来的住所（domicile）概念为核心。预计未来会在英国长期居住的家庭，应把本次购房放在整体赴英规划和家族财富传承安排中一起考虑。

10. 所得税数字化申报

英国正在逐步推行所得税数字化申报制度。受该制度约束的房东需要以电子方式保存收入及支出记录，并通过兼容软件向税务署提交资料。不过，非英国税务居民目前获得了额外的过渡期。需要在英国个人报税表中填写非居民附表的人士，一般最早要到 2027 年 4 月 6 日才可能需要数字化申报。从 2027 年 4 月起，如有关年度的租金及自雇业务总收入（扣除费用前）超过 30,000 英镑，可能需要进行数字化申报；自 2028 年 4 月起，该门槛将进一步降至 20,000 英镑。此外，按照目前规定，没有英国国民保险号码的人士可获自动豁免。因此，海外房东应根据自己的居留身份、收入水平及是否持有英国国民保险号码确认实际开始日期。

核心原则是：在购房之前先明确“为什么买”和“由谁持有”。适合真正商业出租的架构，未必适合由家庭成员自住的物业。

**重要提示：**本文仅概述截至 2026 年 8 月 22 日的英国税务及相关合规事项，不能替代根据买家的税务居民身份、现有物业持有情况、家庭安排、融资方式、物业用途及中国税务情况所作的个别专业意见。

2026 年 8 月 22 日