Information guide as of August 2026

1. Rules & Regulations for Overseas Property Buyers

The Scottish property market is highly accessible to international capital:

• No Nationality Restrictions: You do not need UK citizenship or UK residency to purchase residential property in Scotland.
• No Non-Resident Tax Surcharge: Scotland does not currently apply an additional non-resident surcharge on residential property purchases.
• Residency vs. Ownership: Owning property in Scotland does not automatically grant a UK visa or residency rights. If you intend to reside in the UK, you must apply for the appropriate visa separately.

2. Understanding Scottish Property Buying Taxes

When acquiring an investment or second home in Scotland, your main purchase taxes are Land and Buildings Transaction Tax (LBTT) and the Additional Dwelling Supplement (ADS).

Standard LBTT: A tiered tax based on the property price for standard residential purchases. 0% charge on properties up to £145,000.

Additional Dwelling Supplement (ADS): If, at the end of the transaction, you own more than one residential property anywhere in the world and are not replacing your only or main residence, Additional Dwelling Supplement (ADS) may apply. In Scotland, ADS is calculated as an 8% surcharge on the full purchase price of qualifying additional dwellings over £40,000.

You can calculate exact figures via the official Revenue Scotland LBTT & ADS calculator, link below.

3. Reviewing & Securing A Deal Package

When we present an opportunity, you can review our full deal package, analyse local market comparables online, and inspect the Home Report if it’s available. Once you carry out your due diligence and decide to proceed:

We will complete a standard Anti-Money Laundering (AML) compliance check and then you can secure the property by paying the initial 50% of the sourcing fee.

4. How Scots Law Buying Process Works

Scotland operates under Scots Law, which differs significantly from the property purchasing process in England and Wales.

Once your deal is reserved, we will make a formal introduction to our qualified Scottish property solicitor who will handle the legal transaction on your behalf.

Step 1: Solicitor Appointment & Compliance: Your Scottish solicitor will manage all of the property conveyancing including AML verification, title examination, fund transfers and registration of the title.

Step 2: Home Report Review: Open market sellers in Scotland are legally required to provide a Home Report prior to marketing. This document includes a professional valuation, single survey, property questionnaire, and Energy Performance Certificate (EPC), offering complete transparency.

Step 3: Concluding Missives: Scottish solicitors negotiate a series of formal contractual letters known as missives. Once missives are “concluded,” neither party can normally withdraw without legal and financial consequences. The final 50% sourcing fee is payable at this point.

Step 4: Project Care (Renovation): Should the property require any renovation, we can oversee the project on your behalf using using local independent third-party contractors.

Step 5: Full Property Management: Cito Cimo Letting Ltd can assist in ensuring rental compliance, tenant vetting, tenancy agreement preparation and an ongoing fully managed letting service.

5. Key Advantages of Buying with Cito Cimo

Compliance & Management: Buy-to-Let landlords in Scotland must register on the Landlord Register. Cito Cimo Letting Ltd can assist in ensuring your property meets all Scottish safety standards (EPC, CP12 Gas Safety, EICR Electrical Reports and interlinked fire and smoke alarms). They can then also assist in securing fully vetted tenants without you having to manage day-to-day operations across time zones.

Dedicated “Boots on the Ground”: Buying remotely means you cannot easily view properties in person. As Aberdeen based sourcing specialists, Cito Cimo provides photos, video walk throughs, analyses prime postcodes and negotiates the purchase price.

Streamlined Proof of Funds & AML: UK Money Laundering Regulations require thorough compliance checks. Overseas buyers should prepare certified passport copies, proof of overseas address, bank statements demonstrating source of funds, evidence of source of wealth and an Agreement in Principle if using mortgage financing.

💡 Investor Due Diligence Notice

Nothing in this information guide constitutes legal, tax or financial advice. Buyers should obtain independent professional advice appropriate to their circumstances. Property investment involves financial risk. Market conditions, rental yields, and local legislation (such as Scottish tax laws and tenancy regulations) can evolve over time. While Cito Cimo provides market data and property analysis, all prospective buyers are solely responsible for conducting their own thorough due diligence, inspecting financial projections and verifying property details independently prior to committing capital.

Please Note: While Cito Cimo is happy to introduce you to our recommended professional contacts, we are property sourcing and project care specialists, not regulated financial or legal advisers. We strongly advise all buyers to seek independent legal, tax, and financial advice tailored to their specific individual circumstances before concluding on any property transaction.

Ready to start your property journey? Experience it for yourself, book your orientation day with us today.

Disclaimer: The content on this page is provided for general informational and educational purposes only and does not constitute financial, legal, tax, or investment advice. While Cito Cimo endeavors to keep all information up to date and accurate, regulations and market conditions are subject to change. Cito Cimo accepts no liability for actions taken based on the information provided on this website. All buyers must perform their own independent due diligence and seek advice from qualified, regulated professionals.

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