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The short answer
If you have ever owned a home in Nigeria, alone or jointly, you are not a first-time buyer for Stamp Duty Land Tax. HMRC's manual says the buyer must never have acquired a major interest in a dwelling anywhere in the world, whatever its value, and that inherited or gifted property counts. On an example £400,000 purchase, losing the relief raises the bill from £5,000 to £10,000.
Many Nigerians in the UK bought a flat in Lagos, built a house in their home town or inherited a share of a family home before they moved. When they come to buy in England, the conveyancer's question, 'Have you ever owned a residential property anywhere in the world?', catches them out. The answer decides whether you get first-time buyer relief, and the rule is wider than most people expect.
The rule in HMRC's words
HMRC's Stamp Duty Land Tax Manual (SDLTM29845) says a first-time buyer must not, alone or with others, have previously acquired a major interest in a dwelling, or an equivalent interest in land, anywhere in the world, whatever its value. It adds:
- Acquisitions by inheritance or gift count against you.
- Owning part of a dwelling, such as a share with siblings, counts.
- A lease with less than 21 years to run is not counted.
- Every buyer on the purchase must be a first-time buyer.
- Owning non-residential property, or mixed property without a dwelling, does not disqualify you. HMRC says that a dwelling later built on such land, or a building later adapted for residential use, does not disqualify you either.
The last point matters for Nigerians who bought a bare plot. Under the manual's wording, buying land with no dwelling on it is not the acquisition of a dwelling. Whether a particular Nigerian title, and what was on the land when you bought it, fits that wording is a question to put to your conveyancer with the documents in front of them.
How much the relief is worth
In England and Northern Ireland, first-time buyers pay no SDLT up to £300,000 and 5% on the portion from £300,001 to £500,000. No relief is available above £500,000. Everyone else pays 0% to £125,000, 2% to £250,000 and 5% to £925,000. On an example £400,000 home:
| Your position | SDLT |
|---|---|
| Never owned a home anywhere | £5,000 |
| Owned a home in Nigeria in the past, now own none | £10,000 |
| Still own a home in Nigeria worth £40,000 or more | £30,000 |
The third line is the higher rates for additional properties. GOV.UK says they apply if, after buying, you will own more than one residential property worth £40,000 or more anywhere in the world. The 5% extra is charged on every band: 5% on the first £125,000, 7% on the next £125,000 and 10% on the remaining £150,000. Replacing a main residence can remove the higher rates in some cases; your conveyancer can tell you whether a Nigerian home was your main residence for this purpose.
The spouse exception, and its limit
HMRC's manual says that where only one spouse or civil partner is buying, the other's past interests do not need to be considered for first-time buyer relief. So if your husband owns a flat in Abuja and you buy alone, his flat does not by itself stop you being a first-time buyer.
The manual also points out that this differs from the higher-rates test. For the higher rates, married couples are treated as one unit, so his Abuja flat can still make your purchase an additional property. Before relying on the spouse exception, have your conveyancer check the two tests together.
Questions Nigerians often face
- Family land or a family house: if you hold a recorded share, treat it as ownership until advised otherwise. Informal family arrangements are harder to classify; disclose them to your conveyancer.
- A house you built yourself: if you acquired land and built a home on it, check the timing and what the land was when you bought it, given HMRC's wording on later-built dwellings.
- A property sold years ago: it still counts. The test is whether you have ever acquired one.
- Low value: for first-time buyer relief the value is irrelevant. The £40,000 threshold applies only to the higher-rates test.
What to check first
- List every property in Nigeria you have ever owned, inherited or held a share in, with dates.
- Note what was on any plot when you bought it.
- Tell your conveyancer before they prepare the SDLT return; the claim is yours.
- If you are married, list your spouse's properties too, for the higher-rates test.
- Check how long you have been in the UK for the 2% non-resident surcharge.
- If you are buying on a visa, read how lenders treat mortgages on a Skilled Worker visa.
The Lifetime ISA has its own first-time buyer conditions; read the Lifetime ISA guide and check with the provider before you plan to use the bonus. For the Nigerian side of a property you still own, see title checks in Lagos, Abuja and Port Harcourt.
Questions people ask
Am I a first-time buyer in the UK if I owned a house in Nigeria?
No. HMRC's test covers a major interest in a dwelling anywhere in the world, whatever its value, so a past or present home in Nigeria removes first-time buyer relief.
Does inherited property abroad affect first-time buyer stamp duty?
Yes. HMRC's manual says acquisitions by inheritance or gift count, including a part share.
Does owning land in Nigeria stop me being a first-time buyer?
HMRC's manual says non-residential land without a dwelling does not disqualify you, even if a dwelling is later built. Ask your conveyancer to confirm how your title fits.
My spouse owns property in Nigeria. Can I still claim first-time buyer relief?
If only you are buying, your spouse's past interests are not considered for the relief, but couples are treated together for the higher rates, which can still apply.
Sources
- HMRC Stamp Duty Land Tax Manual SDLTM29845: definition of a first-time buyer · accessed Oct 2026
- GOV.UK: Stamp Duty Land Tax, residential property rates · accessed Oct 2026
- GOV.UK: Higher rates of Stamp Duty Land Tax · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.