Pay Stamp Duty Land Tax
How to pay Stamp Duty Land Tax, and how long it takes for your payment to reach HMRC.
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
When to pay
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
- the first rent payment is due
- 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.
What you need
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.
If you use an incorrect reference number:
- there will be a delay in the payment being allocated correctly
- you will receive a payment reminder
Pay online
You can pay online using one of the following methods:
- approve a payment through your online bank account
- debit or corporate credit card
Paying online through your 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.
The payment is usually instant but can take up to 2 hours to show in your bank account.
Paying by debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, your payment will be received on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
You should make separate payments for each unique transaction reference. If you want to make a single payment to cover many transactions, send an online CHAPS enquiry form.
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
- sort code — 08 32 10
- account number — 12001020
- account name — HMRC Shipley
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
- account number (IBAN) — GB03 BARC 2011 4783 9776 92
- Business Identifier Code (BIC) — BARCGB22
- account name — HMRC Shipley
You must make all payments in pound sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Pay by cheque
Allow 3 working days for your payment to reach HMRC.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.
Do not fold the cheque or attach it to other papers.
If you’re sending a cheque for more than one unique transaction reference, you should send a list of all the references against each payment amount.
You can include a letter to ask for a receipt.
If you filed a paper return
You need to complete the payslip (from the back of the return) and send this with your cheque.
Send your return and cheque to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT
If you filed an electronic return
Send your cheque (including a payslip or quoting the unique transaction reference) to:
HM Revenue and Customs
Direct
BX5 5BD
Updates to this page
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The link to send an online CHAPS enquiry form to make a single payment to cover multiple transactions has been updated.
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Guidance updated to say there is a non-refundable fee if you use a corporate credit or debit card to pay online and if you pay by bank transfer you should check your banks processing times before you pay.
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Updated section “Bank details for online, Bacs and CHAPS” with a link to the online CHAPS enquiry form for enquiries about making single payments to cover many transactions. Also added HMRC’s banking address.
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If you use an incorrect unique transaction reference or if you add anything to it there will be a delay in the payment being allocated correctly and you will receive a payment reminder.
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Information about approving a payment through your online bank account has been added.
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Cheque payment details updated.
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Information about a non-refundable fee for corporate debit cards has been updated.
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Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.
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Welsh translation has been added.
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The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.
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Guidance on paying by cheque through the post has been updated.
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Guide updated to show payments can't be made with a personal credit card.
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Payments can no longer be made at the Post Office.
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From 1 April 2018 SDLT will no longer apply in Wales. You'll pay Land Transaction Tax which is dealt with by the Welsh Revenue Authority.
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If you file a paper return and wish to pay by cheque the return address for payment has been amended.
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Guidance updated to show it won't be possible to pay at the Post Office from 15 December 2017.
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Section ‘Ways to pay’ has been updated with information about payments by personal credit card from 13 January 2018.
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Information about payments at a Post Office from December 2017 has been added to the guide.
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Section about paying by cheque through the post has been updated.
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Credit card fees have changed.
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Overseas payment details changed.
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The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
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Notification that from 1 January 2016 changes will be introduced to limit the number of credit and debit card payments that can be made to any single tax regime within a given period.
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The online debit or credit card non-refundable fee has been increased to 1.5%.
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HMRC have launched a new payment service - you may be directed to WorldPay if you pay online by debit or credit card. The new service uses a different service provider to BillPay.
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Stamp Duty Land Tax can be paid to HM Revenue and Customs at the Post Office (subject to a maximum of £10,000).
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First published.