How to pay Stamp Duty
This guide offers a reminder of Stamp Duty payment deadlines and explains all of the available payment options.
HM Revenue & Customs (HMRC) recommends that you make all of your Stamp Duty 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 them
- avoids postal costs and delays
- may lower your bank charges
- lets you pay at a convenient time if you use Internet or telephone banking
The bank account information in this guidance is only for payment of Stamp Duty, and should not be used to pay Stamp Duty Land Tax.
On this page:
- Update: HMRC’s old bank accounts are closing
- Stamp Duty payment deadlines
- Paying by Internet, telephone banking and BACS Direct Credit
- Paying by CHAPS transfer
- Paying by post
- Paying from an overseas bank account
- Correspondence or receipt requests
- Information about the Faster Payments Service
- More useful links
Update: HMRC's old bank accounts are closing
HMRC bank account details changed on 5 October 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 a penalty and 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 payment deadlines
There is a 30 day time limit after execution (when the documents are dated and signed by all parties) for getting the document stamped and paying the required Stamp Duty. If you do not present your document to the Stamp Office with the correct duty payment within this deadline a penalty and interest may be charged.
Learn more about Stamp Duty penalties and deadlines
Paying Stamp Duty by Internet, telephone banking or BACS Direct Credit
You can use your bank or building society services to pay by Internet or telephone banking or by BACS Direct Credit (available to businesses which 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 Stamp Duty reference number.
If you pay using any of these methods your bank will transfer your money direct to HM Revenue & Customs (HMRCs) bank account.
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 you will need to initiate your payment earlier.If your payment is made with the wrong sort code or account number there may be a delay before your account is credited or your payment may not be received at all. 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.
Providing HMRC bank account details
To pay your Stamp Duty you will need HMRC's bank account details.
These account details are only for payment of Stamp Duty, and should not be used to pay Stamp Duty Land tax.
How to pay Stamp Duty Land Tax
| Sort Code | Account Number | Account Name |
|---|---|---|
| 08 32 10 | 12001098 | HMRC Birmingham Stamp Office |
Your Stamp Duty reference number
You will need to provide your reference number, which will be the company number you have generated/chosen yourself.
It is important that you provide an accurate reference number. If you do not it could lead to delays in updating your record.
Paying Stamp Duty 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).
CHAPS payments are significantly more expensive than other payment methods but may be of benefit if you are making very large payments.
Providing HMRC bank account details
When using this system you will need to provide your bank or building society with HMRC’s bank 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.
These account details are only for payment of Stamp Duty, and should not be used to pay Stamp Duty Land tax.
How to pay Stamp Duty Land Tax
| Sort code | Account number | Account name |
|---|---|---|
| 08 32 10 | 12001098 | HMRC Birmingham Stamp Office |
Your Stamp Duty reference number
You will need to provide your reference number which will be the company number you have generated/chosen yourself.
Paying Stamp Duty by post
When paying by post please:
- make your cheque payable to 'HM Revenue & Customs only'
- do not fold the cheque and do not fasten it with paper clips or staples or in any other manner
Where to send your documents and payment
If paying by post, please send to:
Birmingham Stamp Office
9th Floor
City Centre House
30 Union Street
Birmingham
B2 4AR
If using the DX service please send to:
Birmingham Stamp Office - Stamp Duty
DX15001
Birmingham 1
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.
Paying Stamp Duty from an overseas bank account
You can pay Stamp Duty from a bank outside the UK. You should check with your bank or building society to see how long it takes to transfer a payment.
Providing HMRC bank account details
You will need to provide your bank with the following details using the account name 'HMRC Stamp Duty'.
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.
These account details are only for payment of Stamp Duty, and should not be used to pay Stamp Duty Land tax.
How to pay Stamp Duty Land Tax
| International Bank Account Number (IBAN) | SWIFT Bank Identifier Code (BIC) | Account Name |
|---|---|---|
| GB33CITI08321012001098 | CITIGB2L | HMRC Birmingham Stamp Office |
Note: Where an IBAN is shown you must give this number as well as the SWIFT BIC.
Your Stamp Duty reference number
You will need to provide your reference number which will be the company number you have generated/chosen yourself.
It is important that you provide an accurate reference number. If you do not it could lead to delays in updating your record.
Stamp Duty 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 you should 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.
Where to send your correspondence
If paying by post, please send to:
Birmingham Stamp Office
9th Floor
City Centre House
30 Union Street
Birmingham
B2 4AR
If using the DX service please send to:
Birmingham Stamp Office – Stamp Duty
Rapid Data Capture Centre
DX15001
Birmingham 1
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 to do if you have problems making payments to HMRC
