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Pay Stamp Duty Land Tax

Current location:
/guidance/pay-stamp-duty-land-tax
First published:
2 Dec 2015 12:00am
Last updated:
27 Jul 2016 12:00am
Last major update:
27 Jul 2016 12:00am
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Version 4 - Published: 27 Jul 2016

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Section about paying by cheque through the post has been updated.

This version is currently on GOV.UK

Version 1 - Published: 2 Dec 2015

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First Published.

... [+]
title: Pay Stamp Duty Land Tax title: Pay Stamp Duty Land Tax
locale: en locale: en
need_ids: need_ids:
- '102606' - '102606'
publishing_app: whitehall publishing_app: whitehall
redirects: [] redirects: []
description: Find out how to pay your Stamp Duty Land Tax (SDLT) and the time it takes description: How to pay your Stamp Duty Land Tax (SDLT) and the time it takes for
for payments to reach HM Revenue and Customs (HMRC). payment to reach HM Revenue and Customs (HMRC).
details: details:
body: | body: |
<div class="govspeak"><h2 id="overview">Overview</h2> <div class="govspeak"><h2 id="overview">Overview</h2>
<div class="call-to-action">
<p>From 1 April 2015 <abbr title="Stamp Duty Land Tax">SDLT</abbr> no longer applies to land transactions in Scotland. These will be subject to <a rel="external" href="https://www.gov.uk/sdlt-scottish-transactions">Land and Buildings Transaction Tax</a>.</p> <p>From 1 April 2015 <abbr title="Stamp Duty Land Tax">SDLT</abbr> no longer applies to land transactions in Scotland. These will be subject to <a href="https://www.gov.uk/sdlt-scottish-transactions">Land and Buildings Transaction Tax</a>.</p>
</div>
... [+]
<p><abbr title="Stamp Duty Land Tax">SDLT</abbr> is paid when property is bought or transferred in the UK.</p> <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> is paid when property is bought or transferred in the UK.</p>
<p>Payment of <abbr title="Stamp Duty Land Tax">SDLT</abbr> shouldn’t be confused with paying either:</p> <p>Payment of <abbr title="Stamp Duty Land Tax">SDLT</abbr> shouldn’t be confused with paying either:</p>
<ul> <ul>
<li> <li>
<a rel="external" href="https://www.gov.uk/pay-stamp-duty">Stamp Duty</a> on shares bought on a stock transfer form</li> <a rel="external" href="https://www.gov.uk/pay-stamp-duty">Stamp Duty</a> on shares bought on a stock transfer form</li>
<li> <li>
<a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax">Stamp Duty Reserve Tax</a> on the paperless purchase of shares</li> <a rel="external" href="https://www.gov.uk/pay-stamp-duty-reserve-tax">Stamp Duty Reserve Tax</a> on the paperless purchase of shares</li>
<li> <li>
<a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax">Land and Buildings Transaction Tax</a> for transactions in Scotland</li> <a rel="external" href="https://www.revenue.scot/land-buildings-transaction-tax">Land and Buildings Transaction Tax</a> for transactions in Scotland</li>
</ul> </ul>
<p><abbr title="Stamp Duty Land Tax">SDLT</abbr> 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:</p> <p><abbr title="Stamp Duty Land Tax">SDLT</abbr> 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:</p>
<ul> <ul>
<li>the purchaser is entitled to take possession of the property</li> <li>the purchaser is entitled to take possession of the property</li>
<li>the first rent payment is due</li> <li>the first rent payment is due</li>
<li>of substantial completion - where at least 90% of the payment (or other exchange) is made</li> <li>of substantial completion - where at least 90% of the payment (or other exchange) is made</li>
</ul> </ul>
<h2 id="how-much-time-to-allow">How much time to allow</h2> <h2 id="how-much-time-to-allow">How much time to allow</h2>
<p>Make sure you pay <abbr title="HM Revenue and Customs">HMRC</abbr> by the deadline or you may have to pay a penalty and/or interest.</p> <p>Make sure you pay <abbr title="HM Revenue and Customs">HMRC</abbr> by the deadline or you may have to pay a penalty and/or interest.</p>
<p>The time you need to allow depends on how you pay.</p> <p>The time you need to allow depends on how you pay.</p>
<table> <table>
<thead> <thead>
<tr> <tr>
<th>Payment method</th> <th>Payment method</th>
<th>Time allowance</th> <th>Time allowance</th>
</tr> </tr>
</thead> </thead>
<tbody> <tbody>
<tr> <tr>
<td><a href="#bank-details-for-online-chaps-and-bacs">Online or Faster Payments</a></td> <td><a href="#bank-details-for-online-chaps-bacs">Online or Faster Payments</a></td>
<td>Same or next day</td> <td>Same or next day</td>
... [+]
</tr> </tr>
<tr> <tr>
<td><a href="#bank-details-for-online-chaps-and-bacs">CHAPS</a></td> <td><a href="#bank-details-for-online-banking-chaps-bacs">CHAPS</a></td>
<td>Same or next day</td> <td>Same or next day</td>
... [+]
</tr> </tr>
<tr> <tr>
<td><a href="#at-your-bank-or-building-society">At your bank or building society</a></td> <td><a href="#at-your-bank-or-building-society">At your bank or building society</a></td>
<td>Same or next day</td> <td>Same or next day</td>
</tr> </tr>
<tr> <tr>
<td><a href="#at-the-post-office">At the Post Office</a></td> <td><a href="#at-the-post-office">At the Post Office</a></td>
<td>Same or next day</td> <td>Same or next day</td>
</tr> </tr>
<tr> <tr>
<td><a href="#by-debit-or-credit-card-online">By debit or credit card online</a></td> <td><a href="#by-debit-or-credit-card-online">By debit or credit card online</a></td>
<td>Same or next day</td> <td>Same or next day</td>
</tr> </tr>
<tr> <tr>
<td><a href="#bank-details-for-online-chaps-and-bacs">Bacs</a></td> <td><a href="#bank-details-for-online-or-telephone-banking-chaps-bacs">Bacs</a></td>
<td>3 working days</td> <td>3 working days</td>
... [+]
</tr> </tr>
<tr> <tr>
<td><a href="#post">By cheque through the post</a></td> <td><a href="#post">By cheque through the post</a></td>
<td>3 working days</td> <td>3 working days</td>
</tr> </tr>
</tbody> </tbody>
</table> </table>
<div class="call-to-action"> <div class="call-to-action">
<p>Make sure your payment reaches <abbr title="HM Revenue and Customs">HMRC</abbr> on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).</p> <p>Make sure your payment reaches <abbr title="HM Revenue and Customs">HMRC</abbr> on the last working day before the deadline if it falls on a weekend or bank holiday (unless you’re paying by Faster Payments).</p>
</div> </div>
<h2 id="ways-to-pay">Ways to pay</h2> <h2 id="ways-to-pay">Ways to pay</h2>
<p>You can pay by Faster Payments, CHAPS or Bacs to <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p> <p>You can pay by Faster Payments, CHAPS or Bacs to <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>
<h3 id="bank-details-for-online-chaps-and-bacs">Bank details for online, CHAPS and Bacs</h3> <h3 id="bank-details-for-online-chaps-and-bacs">Bank details for online, CHAPS and Bacs</h3>
<table> <table>
<thead> <thead>
<tr> <tr>
<th>Sort code</th> <th>Sort code</th>
<th>Account number</th> <th>Account number</th>
<th>Account name</th> <th>Account name</th>
</tr> </tr>
</thead> </thead>
<tbody> <tbody>
<tr> <tr>
<td>08 32 10</td> <td>08 32 10</td>
<td>12001020</td> <td>12001020</td>
<td> <td>
<abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td> <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
</tr> </tr>
</tbody> </tbody>
</table> </table>
<p>You’ll need your 11-character Unique Transaction Reference Number (<abbr title="Unique Transaction Reference Number">UTRN</abbr>). You’ll find this on your paper return or on your electronic SDLT5 certificate.</p> <p>You’ll need your 11-character Unique Transaction Reference Number (<abbr title="Unique Transaction Reference Number">UTRN</abbr>). You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>
<div class="call-to-action"> <div class="call-to-action">
<p>Your payment may be delayed if you use the wrong reference number.</p> <p>Your payment may be delayed if you use the wrong reference number.</p>
</div> </div>
<p>It is recommended that you make separate payments for each unique <abbr title="Unique Transaction Reference Number">UTRN</abbr>. If you need to make a single payment to cover a number of transactions you should first contact <a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"><abbr title="HM Revenue and Customs">HMRC</abbr>’s Shipley Accounts Office</a> for further information. Please only contact this team for advice on CHAPS payments.</p> <p>It is recommended that you make separate payments for each unique <abbr title="Unique Transaction Reference Number">UTRN</abbr>. If you need to make a single payment to cover a number of transactions you should first contact <a rel="external" href="http://www.hmrc.gov.uk/payingHMRC/shipley.htm"><abbr title="HM Revenue and Customs">HMRC</abbr>’s Shipley Accounts Office</a> for further information. Please only contact this team for advice on CHAPS payments.</p>
<p>Payments by:</p> <p>Payments by:</p>
<ul> <ul>
<li>Faster Payments (online or telephone banking) usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> on the same or next day, including weekends and bank holidays</li> <li>Faster Payments (online or telephone banking) usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> on the same or next day, including weekends and bank holidays</li>
<li>CHAPS usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> the same working day if you pay within your bank’s processing times</li> <li>CHAPS usually reach <abbr title="HM Revenue and Customs">HMRC</abbr> the same working day if you pay within your bank’s processing times</li>
<li>Bacs usually take 3 working days</li> <li>Bacs usually take 3 working days</li>
</ul> </ul>
<h3 id="overseas-payments">Overseas payments</h3> <h3 id="overseas-payments">Overseas payments</h3>
<p>Use these details to pay from an overseas account.</p> <p>Use these details to pay from an overseas account.</p>
<table> <table>
<thead> <thead>
<tr> <tr>
<th>Account number (IBAN)</th> <th>Account number (IBAN)</th>
<th>Bank identifier code (BIC)</th> <th>Bank identifier code (BIC)</th>
<th>Account name</th> <th>Account name</th>
</tr> </tr>
</thead> </thead>
<tbody> <tbody>
<tr> <tr>
<td>GB03 BARC 2011 4783 9776 92</td> <td>GB05CITI08321012001020</td>
<td>BARCGB22</td> <td>CITIGB2L</td>
<td> <td>
... [+]
<abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td> <abbr title="HM Revenue and Customs">HMRC</abbr> Shipley</td>
</tr> </tr>
</tbody> </tbody>
</table> </table>
<p>If you need to provide your bank with <abbr title="HM Revenue and Customs">HMRC</abbr>’s banking address it is:</p> <p>If you need to provide your bank with <abbr title="HM Revenue and Customs">HMRC</abbr>’s banking address it is:</p>
<div class="address"><div class="adr org fn"><p> <div class="address"><div class="adr org fn"><p>
Barclays Bank Plc Citibank N A
<br>1 Churchill Place <br>Citigroup Centre
<br>Canary Wharf 33
<br>Canada Square
<br>London <br>London
<br>United Kingdom <br>E14 5LB
<br>E14 5HP
<br> <br>
... [+]
</p></div></div> </p></div></div>
<h3 id="by-debit-or-credit-card-online">By debit or credit card online</h3> <h3 id="by-debit-or-credit-card-online">By debit or credit card online</h3>
<p>You can <a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty">pay online</a>.</p> <p>You can <a rel="external" href="https://www.tax.service.gov.uk/pay-online/stamp-duty">pay online</a>.</p>
<p>There is a fee for credit cards.</p> <p>You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable.</p>
<div class="call-to-action">
<p>You may be directed to use a <a href="https://www.gov.uk/help/beta">beta</a> service when you pay online. This is replacing BillPay.</p>
</div>
... [+]
<p>From 1 January 2016, <abbr title="HM Revenue and Customs">HMRC</abbr> will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.</p> <p>From 1 January 2016, <abbr title="HM Revenue and Customs">HMRC</abbr> will limit the number of credit and debit card payments you can make to any single tax regime within a given period of time, so that only a reasonable number of payments can be made.</p>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> will determine what is reasonable by reference to payment card industry standards and guidance.</p> <p><abbr title="HM Revenue and Customs">HMRC</abbr> will determine what is reasonable by reference to payment card industry standards and guidance.</p>
<p>If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.</p> <p>If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.</p>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> may withdraw the facility to pay by credit/debit card from any customer attempting to get around this restriction.</p> <p><abbr title="HM Revenue and Customs">HMRC</abbr> may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.</p>
... [+]
<p>You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p> <p>You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>
<div class="call-to-action"> <div class="call-to-action">
<p>Your payment may be delayed if you use the wrong reference number.</p> <p>Your payment may be delayed if you use the wrong reference number.</p>
</div> </div>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, including on bank holidays and weekends.</p> <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, including on bank holidays and weekends.</p>
<h3 id="at-your-bank-or-building-society">At your bank or building society</h3> <h3 id="at-your-bank-or-building-society">At your bank or building society</h3>
<p>You can make payment at your own branch by cheque or cash. You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p> <p>You can make payment at your own branch by cheque or cash. You’ll need your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate.</p>
<p>Make sure that you:</p> <p>Make sure that you:</p>
<ul> <ul>
<li>use your own bank branch - or you’ll be charged for the service</li> <li>use your own bank branch - or you’ll be charged for the service</li>
<li>use your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return or use software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li> <li>use your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return or use software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
<li>make cheques payable to ‘HM Revenue and Customs’ and write your <abbr title="Unique Transaction Reference Number">UTRN</abbr> on the front</li> <li>make cheques payable to ‘HM Revenue and Customs’ and write your <abbr title="Unique Transaction Reference Number">UTRN</abbr> on the front</li>
</ul> </ul>
<div class="call-to-action"> <div class="call-to-action">
<p>Your payment may be delayed if you use the wrong reference number.</p> <p>Your payment may be delayed if you use the wrong reference number.</p>
</div> </div>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, if you pay between Monday and Friday.</p> <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it and not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account, if you pay between Monday and Friday.</p>
<h3 id="at-the-post-office">At the Post Office</h3> <h3 id="at-the-post-office">At the Post Office</h3>
<p>You can pay up to £10,000 at the Post Office without being charged using:</p> <div class="call-to-action">
<p>You can pay at the Post Office by cheque, cash or debit card without charge (subject to a maximum of £10,000).</p>
<ul> </div>
<li>cheque (if accepted)</li>
<li>cash</li>
<li>debit card</li>
</ul>
<p><a rel="external" href="http://www.postoffice.co.uk/branch-finder">Contact your local Post Office branch</a> to check if you can pay by cheque.</p>
... [+]
<p>Make sure that you either use:</p> <p>Make sure that you either use:</p>
<ul> <ul>
<li>your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return, or you’ll be charged</li> <li>your <abbr title="HM Revenue and Customs">HMRC</abbr> payslip if you completed a paper return, or you’ll be charged</li>
<li>software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li> <li>software that requires a payslip that shows the <abbr title="Unique Transaction Reference Number">UTRN</abbr> of your submitted return</li>
</ul> </ul>
<p>You should make cheques payable to ‘Post Office Ltd’.</p> <p>You should make cheques payable to ‘Post Office Ltd’.</p>
<p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p> <p><abbr title="HM Revenue and Customs">HMRC</abbr> will accept your payment on the date you make it if you pay between Monday and Friday, not the date it reaches <abbr title="HM Revenue and Customs">HMRC</abbr>’s account.</p>
<h3 id="post">By cheque through the post</h3> <h3 id="post">By cheque through the post</h3>
<p>Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one <abbr title="Unique Transaction Reference Number">UTRN</abbr> you should send a schedule listing each <abbr title="Unique Transaction Reference Number">UTRN</abbr> against each amount.</p> <p>Make your cheque payable to ‘HM Revenue and Customs only’ followed by your 11-character <abbr title="Unique Transaction Reference Number">UTRN</abbr>. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you are sending a cheque for more than one <abbr title="Unique Transaction Reference Number">UTRN</abbr> you should send a schedule listing each <abbr title="Unique Transaction Reference Number">UTRN</abbr> against each amount.</p>
<p>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.</p> <p>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.</p>
<p>Don’t fold the cheque or fasten it to other papers.</p> <p>Don’t fold the cheque or fasten it to other papers.</p>
<p>You should allow 3 working days for your payment to reach <abbr title="HM Revenue and Customs">HMRC</abbr>.</p> <p>You should allow 3 working days for your payment to reach <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>
<p>If you filed a paper return and wish to pay by cheque at the same time, please send your return and payment to:</p> <p>If you filed a paper return or if you used <abbr title="HM Revenue and Customs">HMRC</abbr>’s Stamp Duty Online product or commercial software which generates your <abbr title="Unique Transaction Reference Number">UTRN</abbr> send your payment to:</p>
... [+]
<div class="address"><div class="adr org fn"><p> <div class="address"><div class="adr org fn"><p>
<abbr title="HM Revenue and Customs">HMRC</abbr> Stamp Taxes <abbr title="HM Revenue and Customs">HMRC</abbr> Stamp Taxes
<br>Comben House <br>Comben House
<br>Farriers Way <br>Farriers Way
<br>Netherton <br>Netherton
<br>Merseyside <br>Merseyside
<br>L30 4RN <br>L30 4RN
<br> <br>
</p></div></div> </p></div></div>
<p>If you filed electronically but choose to pay by cheque, please send your payment, enclosing a payslip or quoting a <abbr title="Unique Transaction Reference Number">UTRN</abbr> to avoid delay to:</p> <p>If you’re using the DX service send to:</p>
<div class="address"><div class="adr org fn"><p>
<abbr title="HM Revenue and Customs">HMRC</abbr> <abbr title="Stamp Duty Land Tax">SDLT</abbr>
<br>Rapid Data Capture Centre
<br>DX725593
<br>Bootle 9
<br>
</p></div></div>
<p>If you use commercial software that asks you to use the <abbr title="Unique Transaction Reference Number">UTRN</abbr> from your <abbr title="Stamp Duty Land Tax">SDLT</abbr> payslip book then send your payslip and cheque to:</p>
... [+]
<div class="address"><div class="adr org fn"><p> <div class="address"><div class="adr org fn"><p>
HM Revenue and Customs HM Revenue and Customs
<br>Direct <br>Direct
<br>BX5 5BD <br>BX5 5BD
<br> <br>
</p></div></div> </p></div></div>
<div class="call-to-action"> <div class="call-to-action">
<p>You don’t need to include a street name, city name or PO box with this address.</p> <p>You don’t need to include a street name, city name or PO box with this address.</p>
</div> </div>
<p>If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.</p> <p>If you have a reply envelope showing a different address (HM Revenue and Customs, Bradford, BD98 1YY), you can still use the envelope to post your cheque.</p>
<p>If you’re paying by post you can include a letter with your payment to request a receipt from <abbr title="HM Revenue and Customs">HMRC</abbr>.</p> <p>If you’re paying by post you can include a letter with your payment to request a receipt from <abbr title="HM Revenue and Customs">HMRC</abbr>.</p>
</div> </div>
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- public_timestamp: '2016-07-27T10:49:59.000+01:00' - public_timestamp: '2016-07-27T10:49:59.000+01:00'
note: Section about paying by cheque through the post has been updated. note: Section about paying by cheque through the post has been updated.
- public_timestamp: '2016-04-01T08:00:06.000+01:00' - public_timestamp: '2016-04-01T08:00:06.000+01:00'
note: Credit card fees have changed. note: Credit card fees have changed.
- public_timestamp: '2016-02-29T09:30:12.000+00:00' - public_timestamp: '2016-02-29T09:30:12.000+00:00'
note: Overseas payment details changed. note: Overseas payment details changed.
- public_timestamp: '2015-12-30T14:31:42.000+00:00' - public_timestamp: '2015-12-02T14:31:42.000+00:00'
note: First published. note: First published.
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- de905af9-0b79-4f36-bc12-703d79971e8b - de905af9-0b79-4f36-bc12-703d79971e8b
- 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92 - 3a4f2122-b5f7-42f8-8167-9a4a8fca6c92
first_public_at: '2015-12-30T14:31:42.000+00:00' first_public_at: '2015-12-02T14:31:42.000+00:00'
document_type: detailed_guide document_type: detailed_guide
public_updated_at: '2016-07-27T10:49:59.000+01:00' public_updated_at: '2015-12-02T14:31:42.000+00:00'
rendering_app: government-frontend rendering_app: government-frontend
... [+]
schema_name: detailed_guide schema_name: detailed_guide
base_path: "/guidance/pay-stamp-duty-land-tax" base_path: "/guidance/pay-stamp-duty-land-tax"
routes: routes:
- path: "/guidance/pay-stamp-duty-land-tax" - path: "/guidance/pay-stamp-duty-land-tax"
type: exact type: exact
first_published_at: '2015-12-30T14:31:42.000+00:00' first_published_at: '2015-12-02T14:31:42.000+00:00'