Dealing with HMRC – guidance

Pay Stamp Duty Land Tax

How to pay your Stamp Duty Land Tax and the time it takes for payment to reach HM Revenue and Customs (HMRC).

Overview

Stamp Duty Land Tax is paid when property is bought or transferred.

It should not be confused with paying either:

Stamp Duty Land Tax payments and returns are due within 30 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 and/or interest.

The time you need to allow depends on how you pay.

Payment method Time allowance
Online or telephone banking (Faster Payments) Same or next day
CHAPS Same or next day
At your bank or building society Same or next day
At the Post Office Same or next day
Online debit or credit card (BillPay) Same or next day
Bacs 3 working days
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, CHAPS or Bacs to HMRC’s account.

Bank details for online or telephone banking, CHAPS, Bacs

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 is 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. Please 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
  • CHAPS usually reach HMRC the same working day if you pay within your bank’s processing times
  • Bacs usually take 3 working days

Overseas payments

You should use these details to pay from an overseas account.

Account number (IBAN) Bank identifier code (BIC) Account name
GB05CITI08321012001020 CITIGB2L HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Citibank N A
Citigroup Centre
Canary Wharf 33
Canada Square
London
E14 5LB

Online debit of credit card using BillPay

You can pay with a debit or credit card through BillPay. You’ll be charged a 1.4% fee if you pay by credit card.

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.

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.

You need to make sure that you:

  • use your own bank branch - or you will 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 front

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.

At the Post Office

You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).

You need to make sure that you either:

  • use your HMRC payslip if you completed a paper return, or you’ll be charged
  • use software that requires a payslip that shows the UTRN of your submitted return

You should make cheques payable to ‘Post Office Ltd’.

HMRC will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches HMRC’s account.

Post

Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are 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.

Don’t 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 or if you used HMRC’s Stamp Duty Online product or commercial software which generates your UTRN send your payment to:

HMRC Stamp Taxes
Comben House
Farriers Way
Netherton
Merseyside
L30 4RN

If you’re using the DX service send to:

HMRC SDLT
Rapid Data Capture Centre
DX725593
Bootle 9

If you use commercial software that asks you to use the UTRN from your SDLT payslip book then send your payslip and cheque to:

HM Revenue and Customs
Bradford
BD98 1YY

If you’re paying by post, you can include a letter with your payment to request a receipt from HMRC.