Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86
Any SDLT is payable within 30 days of the effective date of the transaction.
If a land transaction return is amended within 30 days of the effective date payment of tax remains due at the filing date. If amended after the filing date payment of tax is due immediately.
Any late payment will give rise to an interest charge (see HM Revenue and Customs website @ ).
Penalties may also be due where a land transaction return is received after the filing date. See SDLTM50100.
If tax is not paid when
- Group relief (see SDLTM23010+) or
- Reconstruction or acquisition relief (see SDLTM23200) or
- Charities relief (see SDLTM26000) or
- Multiple dwellings relief (see SDLTM29900)
has been claimed and such relief is withdrawn because a disqualifying event occurs, a further return and any tax due must be delivered to HMRC within 30 days.
In cases where HMRC issues a determination or assessment, the tax is due within 30 days of the date of issue (see SDLTM85900).
Where an application has been made for payment of the tax to be deferred (for example where contingent or uncertain consideration is involved) or postponed (pending determination of an appeal) different provisions apply (see SDLTM50900+).