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  • Stamp Duty Land Tax

How to pay Stamp Duty Land Tax

This guide gives you the payment deadlines for Stamp Duty Land Tax (SDLT) and tells you about your payment options.

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Stamp Duty Land Tax payment deadlines

SDLT returns and any related payments are due within 30 days of the 'effective date' of the transaction. This is usually the date the transaction was completed but it can be earlier - for example it can be:

  • the date on which the purchaser is entitled to take possession of the property
  • the date of the first payment of rent
  • the date on which the transaction is 'substantially completed' - usually where at least 90 per cent of the consideration (money or other exchange in place of money) is paid - other than rent

If the filing date is missed, a fixed penalty or penalties will be charged. If payment is late interest will be charged.

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Use the right payment reference

When you make a payment to HM Revenue & Customs (HMRC) it's important that you use the right reference. This makes sure your payment reaches your account and that you won't get reminders after you've paid

Check your Stamp Duty Land Tax reference with HMRC's reference checker

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Online debit or credit card using BillPay

If you have a debit or credit card from a UK card issuer, you can pay your SDLT online using the BillPay service provided by Santander Corporate Banking.

If you pay by credit card you will have to pay a transaction fee of 1.4 per cent. HMRC does not accept American Express or Diners Club cards.

A BillPay payment takes three bank working days to reach HMRC. Bank working days are Monday to Friday excluding Bank Holidays.

Make a debit or credit card payment now (Opens new window)

Check your SDLT reference with HMRC's reference checker

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Bank details for Bacs Direct Credit, Faster Payments by online/telephone banking or CHAPS

You can use your bank or building society services to pay by:

  • Bacs Direct Credit
  • Faster Payments by online or telephone banking
  • CHAPS

Setting up and making payments

To pay your Stamp Duty Land Tax using any of the above payment methods you'll need to set up the payment details with your bank. You'll need to supply them with:

  • HMRC's bank account details
  • your UTRN

Find out HMRC's bank account details

Faster Payments

This is a service that has been introduced by the banking industry for sending payments initiated by internet or telephone banking on the same day, providing the value of the payment does not exceed the value limit set by the sending bank.

More about the Faster Payments Service

Information about Faster Payment limits (Opens new window)

Multiple or composite payments

When paying by CHAPS, HMRC recommends that you make separate payment for each UTRN.

However if you think you would like to make a single payment to cover a number of transactions (called a 'multiple' or 'composite' payment) please contact the Shipley Accounts Office. They will then get back to you with further information.

Please do not use this link to ask for advice on anything other than CHAPS payments, as HMRC will not reply.

Contact HMRC's Shipley Accounts Office

Complete and print out CHAPS payment request

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Paying at your bank by Bank Giro

If your bank or building society offers the Bank Giro service you can make an SDLT payment at your own bank branch by cheque or cash. This is more efficient and secure than sending a payment by post.

If paying this way please:

  • use your own bank branch (otherwise you will be charged for using this service)
  • take your HMRC payslip if you completed a paper return or use software that requires a payslip ensuring that it shows the UTRN of your submitted return
  • make cheques payable to 'HM Revenue & Customs only' and write your UTRN on the front of the cheque

Please note that if you don't provide a UTRN, or give the wrong UTRN, there could be a delay in allocating payment to your account.

Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.

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At the Post Office

You can make an SDLT payment at the Post Office by cheque, cash or debit card without charge. This is more efficient and secure than sending a payment by post.

If paying at the Post Office this way please:

  • take your HMRC payslip (or you will be charged for using this service) with you if you completed a paper return or use software which requires a payslip ensuring that it shows the UTRN of your submitted return
  • make cheques payable to 'Post Office Ltd'
  • please keep a record of the Post Office branch and address where you made this payment

Please note that if you don't provide a UTRN, or give the wrong UTRN, there could be a delay in allocating payment to your account.

Please allow at least three bank working days for your payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.

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By post

HMRC recommends that you make your SDLT payments electronically using one of the methods covered in this guide. If you use the right UTRN electronic payments are more efficient and secure than sending cheques in the post.

If you do need to pay by post please:

If you use HMRC's Stamp Duty Online product or commercial software which generates your UTRN:

  • make your cheque payable to 'HM Revenue & Customs only' followed by your UTRN from your land transaction return
  • if you are sending a cheque for more than one UTRN please send a schedule listing each UTRN against each amount
  • do not fold your cheque or fasten it to other papers
  • send your cheque payment to:

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

  • if you are using the DX service please send to:

HMRC SDLT
Rapid Data Capture Centre
DX725593
Bootle 9

Please allow at least three working days for your payment to reach HMRC.

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

  • make your cheque payable to 'HM Revenue & Customs only' followed by your UTRN
  • if you send a cheque for more than one UTRN please send a schedule listing each UTRN against each amount
  • do not fold your payslip or cheque and do not fasten them together
  • send your payslip and cheque payment to:

HM Revenue & Customs
Bradford
BD98 1YY

Please allow at least three working days for your payment to reach HMRC.

If you filed a paper return

If you send your payment with the return please:

  • make cheques payable to 'HM Revenue & Customs only' followed by your UTRN, from your land transaction return
  • complete the payslip (from the back of the return) with UTRN of the return you've sent in
  • do not fold the payslip or cheque or fasten them together
  • if you send a cheque for more than one UTRN please send a schedule listing each UTRN against each amount
  • send your payslip and cheque to:

HM Revenue & Customs
SDLT
Comben House
Farriers Way
Netherton
Merseyside L30 4RN

  • if you are using the DX service please send to:

HMRC SDLT
Rapid Data Capture Centre
DX725593
Bootle 9

Please allow at least three working days for your payment to reach HMRC.

It is your responsibility:

  • to ensure you have sufficient funds in your account
  • to check the funds are debited from your account

Postdated cheques

HMRC will only accept a postdated cheque:

  • before your payment is due - if you send for the full amount and it arrives by the due date
  • after your payment is due - if you have an agreement with HMRC to pay with postdated cheques

HMRC have automated the way they deal with payments sent by post. So you need to send a covering letter with your post dated cheque. Otherwise HMRC won't know that the cheque is postdated and will present it straight away.

Send postdated cheques to:

HM Revenue & Customs
Bradford
BD98 1YY

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Payment receipt requests

If you have made your payment electronically using one of the methods covered in this guide you can confirm from your own bank or building society statement that payment has cleared your account.

if you send your payment by post you will need to send a letter with your payment if you want a receipt. Please don't write on your HMRC payslip as they are processed automatically.

Postal address

HM Revenue & Customs
Birmingham Stamp Office
9th floor City Centre House
30 Union Street
Birmingham
West Midlands
B2 4AR

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More useful links

Stamp Taxes Helpline

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