Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK

SDLT Non-Resident Surcharge: Evidence of Being in the UK

For the SDLT non-resident surcharge, HMRC may accept a range of everyday records to help show whether a buyer was physically in the UK during the relevant period. The focus is on the overall strength of the evidence, not on having one perfect document for each day, and stronger evidence usually shows the buyer personally in the UK on clear dates.

• HMRC may look at bank and credit card statements, work records, mobile phone data, household bills, and club records to help decide where a person was.
• This is not a fixed list, and HMRC says it will take a pragmatic view, including of a person’s digital footprint.
• No single document is required; HMRC considers all the evidence together to see whether it is more likely than not that the buyer was in the UK.
• Evidence is more persuasive if it was created at the time, relates directly to the buyer, and clearly shows a date and location.
• Some records only show a UK connection, such as having a home or account here, rather than actual physical presence on a particular day.
• A practical approach is to build a timeline for the relevant period and match each disputed day with consistent evidence from different sources.

Scroll down for the full analysis.

SDLT non-resident surcharge: proving whether you were in the UK

This page explains the kind of evidence HMRC may accept when deciding whether an individual was present in the UK for the purposes of the SDLT higher rates for non-resident transactions. This matters because the non-resident surcharge can depend on how many days a purchaser was in the UK during the relevant period. If that is disputed, the practical question becomes: what evidence shows where the person actually was?

What this rule is about

The source material deals with the evidential side of the SDLT non-resident rules, not the full legal test itself. Under Schedule 9A to the Finance Act 2003, an individual’s residence status for these SDLT rules can depend on whether they were present in the UK for enough days during a defined period. HMRC’s page is about how that presence may be proved.

This is important because many people do not keep a day-by-day travel log, especially if a property purchase happened quickly or unexpectedly. HMRC acknowledges that. The page therefore gives examples of the sort of records that may help establish whether the purchaser was in the UK or outside it.

What the official source says

HMRC says it will look for evidence that establishes the individual’s presence in or outside the UK during the relevant period. The examples it gives include:

• credit card and bank statements showing where day-to-day spending took place
• work diaries, planners, timesheets, and rosters
• mobile phone use and bills indicating presence in a particular country
• general household or personal overheads, such as telephone or energy bills, that may suggest the person was present in the UK
• membership and use of clubs, such as sports, health, or social clubs

HMRC also makes two broader points. First, this is not a closed list. Second, it will consider the weight and quality of all the evidence provided. The page adds that HMRC will take a pragmatic approach, particularly when considering a purchaser’s digital footprint as evidence of presence in the UK.

What this means in practice

The legal issue is not whether a person has one perfect document proving each day. In practice, HMRC is looking at the overall factual picture. The question is whether the available records, taken together, make it more likely than not that the purchaser was in the UK on the relevant days.

That means a person may be able to support their position using ordinary records created for other reasons. For example, regular card spending in the UK, mobile phone activity routed through UK networks, and attendance records from work or a club may all point in the same direction.

Equally, evidence can point away from UK presence. Foreign card spending, overseas work records, and mobile phone use abroad may support the view that the purchaser was outside the UK.

The source material is also useful because it shows HMRC is not insisting on formal immigration records or travel tickets alone. Those may help if available, but the page indicates that everyday evidence and digital activity can also be relevant.

How to analyse it

A sensible way to approach this is to build a timeline for the relevant period and then test what evidence exists for each disputed or important day.

• Identify the exact period that matters under the Schedule 9A test.
• List the days on which UK presence is claimed or denied.
• Gather independent records created at the time, rather than reconstructed later if possible.
• Look for evidence from different sources that is consistent with each other.
• Check whether the records show actual presence, or only a possible connection with the UK.

That last point matters. Some records are stronger than others. A card transaction in a UK shop may be fairly direct evidence of presence. A UK utility bill in the person’s name may be weaker, because it may only show that they had an address or account here, not that they were physically present on a particular day.

Questions worth asking include:

• Does the evidence relate to the purchaser personally, rather than another family member or colleague?
• Does it show a date and place clearly?
• Was it created contemporaneously?
• Is it consistent with other evidence?
• Does it show actual presence in the UK, or merely an ongoing UK connection?

Example

Illustration: an individual buys a dwelling and says they were present in the UK for enough days during the relevant period to avoid being treated as non-resident for the surcharge rules. They do not have a full travel diary. However, they produce UK card statements showing supermarket and transport spending on a series of dates, mobile phone records showing UK network usage over the same period, and work timesheets showing attendance in London. None of those records alone proves every day, but together they may provide a coherent picture of UK presence.

Why this can be difficult in practice

The source material is deliberately flexible, but that flexibility creates judgement calls.

First, not all evidence is equally persuasive. A utility bill may show that someone maintained a home in the UK, but not that they were physically here on any particular day. Club membership may show a connection, but not attendance. Even bank and phone records can sometimes be inconclusive.

Second, digital evidence can be helpful but not perfect. HMRC says it will take a pragmatic approach to a purchaser’s digital footprint, which suggests it may accept modern forms of evidence where traditional records are limited. But digital activity may still need careful interpretation. A payment account, phone contract, or online service may be used remotely or by someone else.

Third, the source page is about evidence, not about replacing the statutory test. The legislation determines what counts as presence and what period is relevant. HMRC’s guidance helps show how facts may be proved, but it does not change the legal test itself.

Finally, short-notice purchases can leave gaps in the record. HMRC recognises this. That recognition may help explain why the page stresses overall weight and quality rather than requiring a single type of proof.

Key takeaways

• HMRC may accept a wide range of ordinary records to show whether a purchaser was in the UK for the SDLT non-resident rules.
• No single document is required; HMRC says it will consider the overall weight and quality of the evidence.
• Evidence is strongest where it is contemporaneous, personal to the purchaser, and clearly shows physical presence on particular dates.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidance on SDLT Record Keeping for Non-Resident Property Transactions in the UK

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