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:
On this page:
From 16 December 2011 HMRC will be able to accept payments made using the Faster Payments Service (FPS).
FPS is a service that has been introduced by the banking industry that allows payments by internet or telephone banking to be received on the same or next day, provided the value of the payment does not exceed the limit set by your own bank or building society.
Before making a payment using FPS you should contact your bank or building society to confirm the services available to you, any daily value limits and latest cut off times for making a payment.
More about Faster Payments Service
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:
If the filing date is missed, a fixed penalty or penalties will be charged. If payment is late interest will be charged.
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).
If you wish to pay by credit card a non-refundable transaction fee of 1.4 per cent will be added to the charge. Any charge of less than £0.01 will be rounded up to a penny.
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.
To make a payment you will need your:
Check your SDLT reference using HMRC's reference validator
Use the BillPay service (opens new window)
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.
You can use your bank or building society services to pay by:
Internet banking – select ‘HM Revenue & Customs’ from your bank/building society’s beneficiary list (sometimes called a ‘payee list’) or use HMRC’s bank account details to set up a manual instruction. You also need to enter your UTRN and the payment amount. When using your bank or building society’s beneficiary list, please ensure you take care in selecting the correct HMRC entry for the payment you want to make.
Telephone banking – phone your bank/building society and give them HMRC’s bank account details, your reference and the amount to pay.
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 or next day, providing the value of the payment does not exceed the value limit set by the sending bank.
Before making a payment you should contact your bank or building society to confirm the services available to you, any daily value limits and the latest cut off times for making a payment.
More about the Faster Payments Service
Information about Faster Payment limits (Opens new window)
Bacs Direct Credit - your payment is transmitted by Bacs direct to HMRC’s bank account. This service is only available for customers whose businesses are authorised by their bank to submit files direct to Bacs. It normally takes three bank working days for a payment by Bacs Direct Credit to reach HMRC. Bank working days are Monday to Friday excluding bank holidays.
CHAPS – this enables you to tell your bank to make a payment that will reach HMRC on the same day provided you initiate the payment within the time specified by your bank (usually between 9.00 am and 3.00 pm). CHAPS payments are more expensive than other payment methods but may be of benefit if you are making very large payments.
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
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:
When making a payment to HMRC please make sure you always use the correct bank account details and reference number. And that your bank has confirmed that your payment has been made successfully.
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. That could mean you are charged a penalty, interest or surcharge for late payment.
When paying by internet or telephone banking, Faster Payments, Bacs
Direct Credit or CHAPS you should only use the bank account details
shown below and not the account number shown on the front of your HMRC
payslip as this sort code is only for payments made by Bank Giro or
at a Post Office.
These account details are only for payment of Stamp Duty Land Tax, and should not be used to pay Stamp Duty or Stamp Duty Reserve Tax.
How to pay Stamp Duty Reserve Tax
Accounts Office |
Sort code |
Account number |
Account name |
|---|---|---|---|
Shipley |
083210 |
12001020 |
HMRC Shipley |
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
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, including the two letters, 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
Contact HMRC's Shipley Accounts Office
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:
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.
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:
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.
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:
HMRC Stamp Taxes
Comben House
Farriers Way
Netherton
Merseyside
L30 4RN
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:
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 sending payment with HMRC's green and white form please:
HM Revenue & Customs
SDLT
Comben House
Farriers Way
Netherton
Merseyside L30 4RN
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.
HMRC will only accept a postdated cheque in the following circumstances:
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
You can pay your SDLT from a bank outside the UK.
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.
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.
When making a payment from abroad you should not use the account number shown on the front of your HMRC payslip as this sort code is only used for payments made by Bank Giro or at a Post Office. You should provide your bank with HMRC’s international bank account details as shown below.
The account name you should use is 'HMRC Shipley'.
These account details are only for payment of Stamp Duty Land Tax, and should not be used to pay Stamp Duty or Stamp Duty Reserve Tax.
How to pay Stamp Duty Reserve Tax
Currency |
International Bank Account Number (IBAN) |
SWIFT Bank Identifier Code (BIC) |
|---|---|---|
Sterling and foreign currencies (including euro) |
GB05CITI08321012001020 |
CITIGB2L |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
If your bank asks for the address of the bank to which payment is being made please use
Citi
Citigroup Centre
Canada Square
Canary Wharf
London
E14 5LB
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, including the two letters, 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
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.
HM Revenue & Customs
Birmingham Stamp Office
9th floor City Centre House
30 Union Street
Birmingham
West Midlands
B2 4AD
Find out what you can do if you have problems making payments to HMRC
