The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2021 have been published, with the Regulations coming into effect on 1 April 2021.

The instrument amends Schedule 2, Land Transaction Return, of the Stamp Duty Land Tax (Administration) Regulations 2003 (S.I. 2003/2837) to introduce new questions on the SDLT1 paper form. The questions are in accordance with the introduction of new rates of tax for transactions undertaken by non-UK resident purchasers.