If you’re not present in the UK for at least 183 days (6 months) during the 12 months before your purchase you are ‘not a UK resident’ for the purposes of SDLT.

You’ll usually pay a 2% surcharge if you’re buying a residential property in England or Northern Ireland.

You may not have to pay a surcharge on certain properties, transactions or if you’re a particular type of buyer.

If you have to pay the surcharge, you will also still have to pay any other rates of SDLT that apply, for example: if you already own a property and you’re buying an additional property or if you’re a first-time buyer.

Use the government SDLT calculator  below to work out how much tax you’ll pay. 

https://www.tax.service.gov.uk/calculate-stamp-duty-land-tax/