SDLTM00060 - Introduction to Stamp Duty Land Tax (SDLT): Liability to tax - FA03/S85

The purchaser is responsible for making a land transaction return and paying the SDLT within 30 days of the effective date of the transaction.

From 1 March 2019, a purchaser must make a SDLT return and pay tax due within 14 days of the effective date of the transaction. The new time limit will apply to notifiable transactions with an effective date on or after 1 March 2019 and transactions with an effective date before 1 March 2019 that become notifiable on or after 1 March 2019.

In some instances, a further return is required. The time limit in relation to filing a further return and paying tax due is 30 days.

If the purchaser is not an individual special rules apply. See SDLTM30200+.

If purchasers are acting jointly they are jointly and severally liable for the tax although it can be fully discharged by any one of them. See SDLTM31600.

When a partnership acquires a chargable interest all partners at the effective date and any person who becomes a partner after the effective date are responsible partners in relation to the transaction. See SDLTM33000+.

Where trustees of a settlement are liable to make a payment of tax or any associated payment including interest or penalties, such payment may be made by any one or more of the responsible trustees.

Responsible trustees are those who are trustees at the effective date of the transaction and anyone who becomes a trustee subsequently. See SDLTM31700+.