Proving you were in the UK for non-resident SDLT
Evidence of UK presence
HMRC says it will assess the overall quality and weight of evidence showing where an individual buyer was during the relevant period for non-resident SDLT.
- Bank, phone, work and household records may help.
- No single document is automatically conclusive.
- A dated timeline can make the evidence much clearer.
Scroll down for the full analysis.
Read the original guidance here:
Proving you were in the UK for non-resident SDLT
Records showing where you were can matter greatly if the non-resident stamp duty charge may apply to your purchase. HMRC says that it considers the overall evidence. Although you do not need one perfect document, you must present a convincing picture formed from records that reliably support your position over the relevant period. The overall picture matters.
What this rule is about
On some property purchases in England and Northern Ireland, buyers pay SDLT as stamp duty, and Finance Act 2003 has increased rates for a non-resident transaction. Schedule 9A sets out the tests for deciding whether an individual buyer meets the UK presence rules.
This page deals with proof rather than the full residence test. Often, the central question is simple: can you show where you were during the period that the law requires you to consider?
This can be difficult. Although people generally retain paperwork relating to a house purchase, few keep a daily record of where they were in the months before or after it. That creates a problem.
What the official source says
HMRC’s manual says that it will seek evidence showing whether the buyer was in the UK or outside it. It acknowledges that purchases can move quickly and that daily location records may not be available.
The manual is guidance, not law. It describes HMRC’s approach, whereas Schedule 9A contains the legal tests.
- Bank and credit-card statements may show where day-to-day spending happened.
- Work diaries and planners may help show where you worked.
- Timesheets and staff rosters may support the same point.
- Mobile-phone bills and usage records may point to a country.
- Telephone or energy bills may help show that you were in the UK.
- Club membership and records of use may also help.
HMRC says that this list is not exhaustive. It will assess the quality and weight of all evidence provided. It also says that it will take a pragmatic approach to digital evidence.
What this means in practice
Do not wait until HMRC raises questions. If your position depends on being in the UK, gather records while they remain easy to find, particularly where phone accounts or work systems may later lose detail. Act early.
One record rarely provides the complete answer. For example, although a UK bank payment may help when it fits with other records for the relevant day, it may not establish where you were when it was made. Consistent records carry more weight.
- Keep statements in their original downloadable form where possible.
- Save calendars, travel records and work schedules for the dates in question.
- Make a simple timeline showing each day and the supporting record.
- Match phone, work and spending records against that timeline.
- Keep records that point both to UK days and overseas days.
- Do not alter records or create a diary after the event without making that clear.
How to analyse it
Start with the legal question, then build the evidence around it. The manual does not replace the statutory test or provide a fixed checklist.
- First, identify the purchase date and the individual buyer.
- Next, check which Schedule 9A test applies.
- Work out the statutory period that must be considered.
- Prepare a day-by-day account of where the buyer was.
- Link each important date to records from an independent source.
- Check whether the records tell a consistent story.
- Explain gaps rather than hoping they will not be noticed.
The size of your bundle of papers is not the issue. The question is whether the records, considered together and against the relevant days, reliably establish whether you were present in the UK. That is the point.
Example
Priya is buying a home and, because she needs to establish her position under the non-resident SDLT rules, must show where she was during the relevant period. She did not keep a travel diary. Her bank statements show regular UK spending, and her work calendar records meetings in Manchester.
Her mobile records show UK use on matching dates. She also has energy bills for her UK home.
No single item is automatically decisive. Taken together, however, they may provide a useful and consistent account of where Priya was.
If her records contain long gaps, point to another country, or leave uncertainty about dates that the timeline must cover, she should include those facts in it too. She should state them clearly.
Why this can be difficult in practice
People often assume that an address, a UK bank account or a utility bill resolves the issue. That is not always so. Such records can support a case.
However, an address, account or bill may not show where you were on a particular day. In that case, it may not resolve the issue. These records are not conclusive.
Digital records can assist, but they need careful handling. A phone may connect abroad when its owner is elsewhere. Another person may use a card. A work diary may record a planned meeting that never happened.
- A UK address is not the same as proof of UK presence.
- A single payment may show spending, not the buyer’s location.
- Planned work entries may differ from what actually happened.
- Missing records do not automatically decide the answer.
- Records from several sources are usually more persuasive than one source alone.
- HMRC’s pragmatic approach does not mean it must accept weak evidence.
Key takeaways
- Keep evidence of where you were if non-resident SDLT may matter.
- Use several reliable records to build a clear timeline.
- HMRC’s evidence list is helpful guidance, not a complete legal test.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Legislation
- FA 2003 section 75ZA — increased SDLT rates for non-resident transactions
- FA 2003 Schedule 9A para 4 — UK residence test for an individual buyer
- FA 2003 Schedule 9A para 5 — UK presence test for individual buyers
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The supplied manual does not explain how much weight HMRC will give any particular item of evidence.
- The supplied statutory extract does not reproduce the full text of Schedule 9A paragraphs 4 and 5, so their current wording should be checked before publication or use for a live transaction.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- bank and credit-card statements showing where spending took place
- work diaries, planners, timesheets or staff rosters
- mobile-phone usage records and bills
- telephone, energy or other household bills
- club membership and records of club use
- a day-by-day timeline matching records to dates in question
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION Proving you were in the UK for non-resident SDLT [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] THE LAW THIS TURNS ON - FA 2003 section 75ZA - increased SDLT rates for non-resident transactions https://www.legislation.gov.uk/ukpga/2003/14/section/75ZA/2025-11-17 - FA 2003 Schedule 9A para 4 - UK residence test for an individual buyer https://www.legislation.gov.uk/ukpga/2003/14/schedule/9A/paragraph/4/2025-11-17 - FA 2003 Schedule 9A para 5 - UK presence test for individual buyers https://www.legislation.gov.uk/ukpga/2003/14/schedule/9A/paragraph/5/2025-11-17 Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm09965 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The supplied manual does not explain how much weight HMRC will give any particular item of evidence. - The supplied statutory extract does not reproduce the full text of Schedule 9A paragraphs 4 and 5, so their current wording should be checked before publication or use for a live transaction. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 31 August 2026
Useful article? You may find it helpful to read the original guidance here: Proving you were in the UK for non-resident SDLT
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