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Pay Stamp Duty Land Tax
this update was made on 29 February 2016
- From:
- HM Revenue & Customs
- Part of:
- Stamp duty and other tax on property and Paying HMRC
- Published:
- 2 December 2015
- Last updated:
- 27 July 2016 see all updates
Find out how to pay your Stamp Duty Land Tax (SDLT) and the time it takes for payments to reach HM Revenue and Customs (HMRC).
Overview
From 1 April 2015 SDLT no longer applies to land transactions in Scotland. These will be subject to Land and Buildings Transaction Tax .
SDLT is paid when property is bought or transferred in the UK.
Payment of SDLT shouldn’t be confused with paying either:
- 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 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 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 |
| By debit or credit card online | Same or next day |
| Bacs | 3 working days |
| 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, CHAPS or Bacs to HMRC ’s account.
Bank details for online, CHAPS and 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
Use these details to pay from an overseas account.
| Account number (IBAN) | Bank identifier code (BIC) | Account name |
|---|---|---|
|
|
|
HMRC Shipley |
If you need to provide your bank with HMRC ’s banking address it is:
Citibank
N
A
Citigroup
Centre
Canary
Wharf
33
Barclays
Bank
Plc
Canada
Square
1
Churchill
Place
London
United
Kingdom
E14
5LB
5HP
By debit or credit card online
You can pay online .
You’ll pay a 1.5% fee if you use a credit card. The fee isn’t refundable. You may be directed to use a beta service when you pay online. This is replacing BillPay.
From 1 January 2016, HMRC 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.
HMRC will determine what is reasonable by reference to payment card industry standards and guidance.
If you’re unable to make full payment by credit/debit card you’ll have to use an alternative payment method.
HMRC may withdraw the facility to pay by credit/debit card from any customer attempting to circumvent this restriction.
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.
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 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 maximum of £10,000).
Make sure that you either use:
- your HMRC payslip if you completed a paper return, or you’ll be charged
- 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.
By cheque through the 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
Direct
BX5
5BD
You don’t need to include a street name, city name or PO box with this address.
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.
If you’re paying by post you can include a letter with your payment to request a receipt from HMRC .
Document information
Last updated:
27 July 2016
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.
Published:
2 December 2015
First Published.