It might be, although it's always wise to seek professional financial advice before making any decisions. Trusts held by trustees who are considered non-residents for Stamp Duty are treated the same way and need to pay the surcharge. However, bare trusts and those allowing the beneficiary to remain in the home for life are not included. Be aware that having this sort of trust isn't a sure-fire way to avoid the Stamp Duty surcharge since the residence test may still be applied to trust beneficiaries.