Pay Stamp Duty Land Tax
Find out how to pay your Stamp Duty Land Tax (SDLT) and the time it takes for payments to reach HMRC.
Overview
You do not pay SDLT if you buy a property in:
- Scotland from 1 April 2015 - you pay Land and Buildings Transaction Tax
- Wales from 1 April 2018 - you pay Land Transaction Tax (LTT)
SDLT is paid when property is bought or transferred in the UK.
Payment of SDLT 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
SDLT payments and returns are due within 14 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can be earlier, such as the date:
- the purchaser is entitled to take possession of the property
- the first rent payment is due
- of substantial completion - where at least 90% of the payment (or other exchange) is made
How much time to allow
Make sure you pay HMRC by the deadline or you may have to pay a penalty, interest or both.
The time you need to allow depends on how you pay.
| Payment method | Time allowance |
|---|---|
| Online or Faster Payments | Same or next day |
| Bacs | 3 working days |
| CHAPS | Same or next day |
| Online debit or corporate credit card | Same or next day |
| At your bank or building society | Same or next day |
| By cheque through the post | 3 working days |
Make sure your payment reaches HMRC on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).
Ways to pay
You can pay by Faster Payments, Bacs or CHAPS to HMRC’s account.
Bank details for online, Bacs and CHAPS
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 10 | 12001020 | HMRC Shipley |
You’ll need your 11-character Unique Transaction Reference Number (UTRN). You’ll find this on your paper return or on your electronic SDLT5 certificate.
Your payment may be delayed if you use the wrong reference number.
It’s recommended that you make separate payments for each unique UTRN. If you need to make a single payment to cover a number of transactions you should first contact HMRC’s Shipley Accounts Office for further information. Only contact this team for advice on CHAPS payments.
Payments by:
- Faster Payments (online or telephone banking) usually reach HMRC on the same or next day, including weekends and bank holidays
- Bacs usually take 3 working days
- CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
Overseas payments
Use these details to pay from an overseas account.
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
| GB03 BARC 2011 4783 9776 92 | BARCGB22 | HMRC Shipley |
If you need to provide your bank with HMRC’s banking address it is:
Barclays Bank Plc
1 Churchill Place
London
United Kingdom
E14 5HP
Online debit or corporate credit card
You can pay online.
There’s a non-refundable fee if you pay by corporate credit or corporate debit card.
There’s no fee if you pay by personal debit card.
You cannot pay by personal credit card.
If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.
You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.
Your payment may be delayed if you use the wrong reference number.
HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.
Making a card payment - getting your details correct
We have recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. Customers need to make sure the details they are entering are correct and match those held by your bank or card provider for example the billing address should be the one to which your card is currently registered.
At your bank or building society
You can make payment at your own branch by cheque or cash. You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.
Make sure that you:
- use your own bank branch - or you’ll be charged for the service
- use your HMRC payslip if you completed a paper return or use software that requires a payslip that shows the UTRN of your submitted return
- make cheques payable to ‘HM Revenue and Customs’ and write your UTRN on the back
Your payment may be delayed if you use the wrong reference number.
HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.
By cheque through the post
Make your cheque payable to ‘HM Revenue and Customs only’.
Write your 11-character UTRN reference number on the back of the cheque. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you’re sending a cheque for more than one UTRN you should send a schedule listing each UTRN against each amount.
If you filed a paper return you’ll need to complete the payslip (from the back of the return) and send this with your cheque.
Do not fold the cheque or fasten it to other papers.
You should allow 3 working days for your payment to reach HMRC.
If you filed a paper return and wish to pay by cheque at the same time, send your return and payment to:
BT Stamp Duty Land Tax
HM Revenue and Customs
BX9 1LT
If you filed electronically but choose to pay by cheque, send your payment (enclosing a payslip or quoting a UTRN to avoid delay) to:
HM Revenue and Customs
Direct
BX5 5BD
You do not need to include a street name, city name or PO box with this address.
If you’re paying by post you can include a letter with your payment to ask for a receipt from HMRC.
Last updated 7 December 2020 + show all updates
-
Cheque payment details updated.
-
Information about a non-refundable fee for corporate debit cards has been updated.
-
Information about a non-refundable fee for corporate debit cards being introduced from 1 November 2020 has been added.
-
Welsh translation has been added.
-
The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date.
-
Guidance on paying by cheque through the post has been updated.
-
Guide updated to show payments can't be made with a personal credit card.
-
Payments can no longer be made at the Post Office.
-
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.
-
If you file a paper return and wish to pay by cheque the return address for payment has been amended.
-
Guidance updated to show it won't be possible to pay at the Post Office from 15 December 2017.
-
Section ‘Ways to pay’ has been updated with information about payments by personal credit card from 13 January 2018.
-
Information about payments at a Post Office from December 2017 has been added to the guide.
-
Section about paying by cheque through the post has been updated.
-
Credit card fees have changed.
-
Overseas payment details changed.
-
The pay by cheque through the post address has changed to HM Revenue and Customs, Direct, BX5 5BD.
-
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.
-
The online debit or credit card non-refundable fee has been increased to 1.5%.
-
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.
-
Stamp Duty Land Tax can be paid to HM Revenue and Customs at the Post Office (subject to a maximum of £10,000).
-
First published.