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:
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:
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
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
You can use your bank or building society services to pay by:
Internet banking – use HMRC’s bank account details to set up a manual instruction. You also need to enter your Stamp Duty reference number and the payment amount.
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.
To pay your Stamp Duty 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.
These account details are only for payment of Stamp Duty, and should not be used to pay Stamp Duty Land Tax or Stamp Duty Reserve Tax.
How to pay Stamp Duty Land Tax
How to pay Stamp Duty Reserve Tax
| Sort Code | Account Number | Account Name |
|---|---|---|
| 08 32 10 | 12001098 | HMRC Birmingham Stamp Office |
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
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.
Remember. you may be charged a penalty if your payment is not received by HMRC by the agreed deadline date.
When paying by post please:
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.
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.
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 or Stamp Duty Reserve Tax.
How to pay Stamp Duty Land Tax
How to pay Stamp Duty Reserve 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.
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
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.
In order to minimise costs to all taxpayers HMRC does not automatically
issue receipts for payments. Your stamped document is your receipt.
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.
Find out what to do if you have problems making payments to HMRC
