How to pay Stamp Duty Land Tax
This guide offers a reminder of Stamp Duty Land Tax (SDLT) payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your SDLT payments electronically. HMRC counts all of the payment methods below as electronic apart from payment by post. Paying electronically:
- is safe and secure
- gives you better control over your money
- provides certainty about when your payment will reach HMRC
- avoids postal costs and delays
- may lower your bank charges
- lets you pay at a convenient time if you use Internet/telephone banking or debit or credit card over the Internet
On this page:
- Update: HMRC’s old bank accounts are closing
- Stamp Duty Land Tax payment deadlines
- Paying by Internet, telephone banking or BACS Direct Credit
- Paying by CHAPS transfer
- Paying by Bank Giro
- Paying at the Post Office
- Paying by debit or credit card over the Internet: BillPay
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- Information on the Faster Payments Service
- More useful links
Update: HMRC's old bank accounts are closing
HMRC bank account details changed on 6 April 2009. Since the new accounts were introduced HMRC has continued to accept payments made using the old HMRC account details.
You must now use the new HMRC bank account details, shown in this guide to make electronic payments by BACS Direct Credit, Internet/telephone banking or CHAPS.
During 2010 HMRC's old bank accounts will be closed and any payments made using these old accounts may be returned.
You may be charged interest if your payment is not received by HMRC by the agreed deadline date.
If you are paying HMRC by Bank Giro then you must make sure that you are using a payslip that shows the new NatWest account details. Payslips containing HMRC's old Bank of England account details can no longer be used.
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.
Paying Stamp Duty Land Tax by Internet, telephone banking or BACS Direct Credit
You can use your bank/building society services to pay by Internet or telephone banking or by BACS Direct Credit (available to businesses that are authorised by their bank to submit files direct to BACS).
To make a payment you will need the account details given below and your Unique Transaction Reference Number (UTRN). It normally takes three bank working days for payment to reach HMRC. Bank working days are Monday to Friday excluding bank holidays. Some banks and building societies can take longer.
You should check with your bank or building society to see how long they take to transfer payment and what their cut-off time is for initiating payment. If they take longer then you will need to initiate your payment earlier.
If your payment arrives late interest will be charged.
Providing HMRC bank account details
You'll need to provide your bank or building society with HMRC's bank account details. Please take care if you need to enter HMRC's bank account details.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Accounts Office | Sort code | Account number | Account name |
|---|---|---|---|
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Your Unique Transaction Reference Number (UTRN)
When making an SDLT payment you will need your UTRN. This can be found either on the submission receipt (called the Submission Receipt and Electronic SDLT5 certificate) if you have filed online, or on your paper SDLT return. The UTRN is made up of 11 characters, for example 123456789MC – this reference is only an example and should not be used to make a payment
It is important that you show the UTRN with no gaps between the characters – otherwise it could lead to delays in updating your records. (Please do not confuse the submission receipt number with your UTRN.)
You can check the number using HMRC's online checker tool below.
Check your SDLT reference using HMRC's reference validator
Paying Stamp Duty Land Tax by CHAPS transfer
The CHAPS system enables you to tell your bank to make an immediate payment that will reach HMRC on the same day, provided you initiate payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). Bank working days are Monday to Friday excluding bank holidays.
CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
Providing HMRC bank account details
You'll need to provide your bank or building society with HMRC's bank account details. Please take care if you need to enter HMRC's bank account details.
If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
| Accounts Office | Sort code | Account number | Account name |
|---|---|---|---|
| Shipley | 08 32 10 | 12001020 | HMRC Shipley |
Your Unique Transaction Reference Number (UTRN)
When making an SDLT payment you will need your UTRN. This can be found either on the submission receipt (called the Submission Receipt and Electronic SDLT5 certificate) if you have filed online, or on your paper SDLT return. The UTRN is made up of 11 characters, for example 123456789MC – this reference is only an example and should not be used to make a payment
It is important that you show the UTRN with no gaps between the characters otherwise it could lead to delays in updating your records. (Please do not confuse the submission receipt number with your UTRN). You can check the number using HMRC's online checker tool below.
Check your SDLT reference using HMRC's reference validator
CHAPS payment instruction
You can complete and print off a standard format instruction to your bank to make a CHAPS payment to HMRC by following the links below. Please note that some bank branches may require an accompanying letter as an authorisation to pay.
Complete and print out CHAPS payment request for Shipley
Multiple or composite payments
When paying by CHAPS, HMRC recommends that you make separate payment for each UTRN number.
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 email the Shipley Accounts Office. HMRC will contact you with further information.
Email the Shipley Accounts Office
Paying Stamp Duty Land Tax 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. HMRC treats any payment made by Bank Giro as electronic.
If paying this way please:
- use your own bank branch (otherwise you will be charged for using this service)
- take your 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.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
HMRC is now using NatWest as its new bank giro supplier. When making a payment you must ensure that you are using a payslip that shows the new NatWest account details. Payslips containing HMRC's old Bank of England account details can no longer be used.
During 2010 HMRC's old Bank of England accounts will be closing and any payments made using these old accounts may be returned.
If you only have Bank of England payslips you now need NatWest payslips in order to make your payment. Please contact the HMRC Stamp Taxes Office to arrange for new ones to be sent.
Paying Stamp Duty Land Tax at the Post Office
You can make an SDLT payment at the Post Office by cheque, cash or debit card without charge. HMRC treats any payment made at the Post Office as electronic.
If paying this way please:
- take your payslip (otherwise 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.
To allow for possible delays in bank processing (for which HMRC is not responsible) please allow at least three bank working days for your payment to reach them. Bank working days are Monday to Friday excluding bank holidays.
Paying Stamp Duty Land Tax by debit or credit card over the Internet: BillPay
If you have a debit or credit card from a UK card issuer, you can pay your SDLT over the Internet using the BillPay service provided by Santander Corporate Banking (previously Alliance & Leicester Commercial Bank).
Please note that there will be a transaction charge for payments by credit card.
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.
Information you will need
To make a payment you will need your:
- debit or credit card details
- • UTRN from your SDLT return the UTRN is made up of 11 characters, for example 123456789MC – this reference is only an example and should not be used to make a payment
Check your SDLT reference using HMRC's reference validator
Use the BillPay service (opens new window)
Disclaimer
The BillPay service is a Santander Corporate Banking (previously Alliance & Leicester Commercial Bank) product. HMRC will liaise with the supplier in the unlikely event that there are difficulties with access or service availability.
Paying Stamp Duty Land Tax by post
Whether you filed your SDLT return online or by paper, HMRC recommends that you make your SDLT payments electronically using one of the methods described elsewhere in this guide. Electronic payments are generally more efficient and secure, provided you give an accurate Unique Transaction Reference Number (UTRN).
However if paying by post please note the following.
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' and write your UTRN as shown on your land transaction return on the front of the cheque
- if you are sending a cheque for more than one UTRN please send an accompanying schedule that lists each UTRN against each amount
- do not fold your cheque and do not fasten it with paper clips or staples or in any other manner
- it is your responsibility:
- to ensure you have sufficient funds in your account
- to check the funds are debited from your account
- 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
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
If you use commercial software that requires you to fill in the UTRN from your SDLT payslip book:
- make your cheque payable to 'HM Revenue & Customs only' and write your UTRN on the front of the cheque
- if you are sending a cheque for more than one UTRN please send an accompanying schedule listing each UTRN against each amount
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
- it is your responsibility:
- to ensure you have sufficient funds in your account
- to check the funds are debited from your account
- send your payslip and cheque payment to:
HM Revenue & Customs
Bradford
BD98 1YY
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
If you filed a paper return
If sending payment with HMRC's green and white form please:
- make cheques payable to 'HM Revenue & Customs only' and write your UTRN, as shown on your land transaction return, on the front of the cheque
- complete the payslip (included at the back of the green return) ensuring that the payslip shows the UTRN of the submitted return
- do not fold the payslip or cheque and do not fasten them with paper clips or staples or in any other manner
- if sending a cheque for more than one UTRN please send an accompanying schedule that lists each UTRN against each amount
- it is your responsibility:
- to ensure you have sufficient funds in your account
- to check the funds are debited from your account
- send your payslip and cheque payment 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
To allow for possible postal delays (for which HMRC is not responsible) please allow at least three working days for your payment to reach them.
Postdated cheques
HMRC will only accept a postdated cheque in the following circumstances:
- before your tax is due where the cheque is for the full amount and they receive it by the due date and it's dated on or before the due date
- after your tax is due where you have a prior arrangement with your HMRC office to settle your liability with postdated cheques
Please note that because of the highly automated operations used for processing postal payments HMRC can only identify a postdated cheque if there is a letter with it. If you do not send a covering letter HMRC will not recognise that the cheque is postdated and will present it straight away.
Send postdated cheques to:
HM Revenue & Customs
Bradford
BD98 1YY
Paying Stamp Duty Land Tax from an overseas bank account
You can pay your SDLT from a bank outside the UK.
Providing HMRC bank account details
HMRC's accounts office in Shipley processes SDLT payments and you will need to provide your bank with their details. You should check with your bank or building society to see how long it takes to transfer a payment.
Payments to HMRC Accounts Office Shipley from abroad
You'll need to give your bank or building society HMRC's bank account details.
Please take care if you need to enter HMRC’s bank account details. If you make a mistake with the sort code or account number there may be a delay before your record is credited or your payment may not be received at all.
The account name you should use is 'HMRC Shipley'.
| Currency | International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) |
|---|---|---|
| Sterling and foreign currencies (except euro) | GB05CITI08321012001020 | CITIGB2L |
| Euro | GB78CITI18500812000814 | CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
Your Unique Transaction Reference Number (UTRN)
When making an SDLT payment you will need your UTRN. This can be found either on the submission receipt (called the Submission Receipt and Electronic SDLT5 certificate) if you have filed online, or on your paper SDLT return. The reference is made up of 11 characters, for example 123456789MC – please do not use this number, it is only show here to give an example of the format
It is important that you show the UTRN with no gaps between the characters otherwise it could lead to delays in updating your records. (Please do not confuse the submission receipt number with your UTRN.)
You can check the UTRN using HMRC's online checker tool below.
Check your SDLT reference using HMRC's reference validator
Stamp Duty Land Tax correspondence or receipt requests
In order to minimise costs to all taxpayers HMRC does not automatically issue receipts for payments. If you have made your payment electronically using one of the methods described elsewhere in this guide you can confirm from your own bank or building society statement that payment has cleared your account.
However, if you are paying HMRC by post and you need to ask for a receipt, include a separate letter with your payment. HMRC cannot identify any instructions written on payslips as they are processed automatically.
If you wish to tell HMRC about a change (such as a new address) you will need to include a separate letter with your payment if paying by post, or write to them separately if you have made your payment electronically.
You will need to provide HMRC with the following information:
- name
- address
- telephone number
- UTRN
- amount you are paying
Postal address
HM Revenue & Customs
Birmingham Stamp Office
9th floor City Centre House
30 Union Street
B2 4AR
Information about the Faster Payments Service
HMRC is currently unable to receive or make payments using the Faster Payments Service (FPS), which is offered by some banks; however it will be reviewing the situation during 2010. In the meantime HMRC offers a range of fast and cost effective electronic payment methods including Direct Debit, payment by debit and credit card over the Internet, and direct credit via customers' own Internet and telephone banking facilities.
More useful links
Find out what you can do if you have problems making payments to HMRC
