Pay Stamp Duty Land Tax

Imported from official source

Finance Classified by Officially

You do not pay Stamp Duty Land Tax if you buy a property in:

  • Scotland from 1 April 2015 — you should pay Land and Buildings Transaction Tax
  • Wales from 1 April 2018 — you should pay Land Transaction Tax
  • Stamp Duty Land Tax is paid when property is bought or transferred in the UK.

    Payment of Stamp Duty Land Tax should not be confused with paying:

  • Stamp Duty on shares bought on a stock transfer form
  • Stamp Duty Reserve Tax on the paperless purchase of shares
  • Land and Buildings Transaction Tax for transactions in Scotland — find out more on the Revenue Scotland website
  • You must submit a return and pay any duty within 14 days of the ‘effective’ transaction date. This is usually the date the transaction is completed, but it can also be the date:

  • the purchaser is entitled to take possession of the property
  • of substantial completion — when at least 90% of the payment (or other exchange) is made
  • If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.

    If you do not pay by the deadline, you may need to pay a penalty, interest or both.

    You need your 11-character unique transaction reference number. This reference will always be made up of 9 numbers and 2 characters (for example, 123456789MC).

    You can find this on your paper return or on your electronic SDLT5 certificate.

  • your payment may be used to pay a different tax bill that you owe
  • If your payment has paid the wrong tax bill, you can contact Stamp Duty Land Tax enquiries to ask for your payment to be moved.

    You can pay online using one of the following methods:

  • approve a payment through your online bank account
  • You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.

    You will be directed to sign in to your online or mobile banking account to approve your payment.

    You will need to have your online banking details to hand to pay this way.

    This is an extract. The publication continues at the source.

    Read the original at the source: https://www.gov.uk/guidance/pay-stamp-duty-land-tax

    Officially imported this from HM Revenue and Customs’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.

    Provenance

    Organization
    HM Revenue and Customs — imported from official source
    Official source
    https://www.gov.uk/government/organisations/hm-revenue-customs.atom ATOM
    Imported
    September 24, 2026 11:00
    Versions
    1 recorded
    Identity
    https://www.gov.uk/guidance/pay-stamp-duty-land-tax#2026-09-24T10:37:33Z

    Officially records where a publication came from, not whether it is true. Imported records are reproduced from an organization's own official source.