Usually you pay Stamp Duty Land Tax when you buy land or property, or take on a lease. But Stamp Duty may be payable instead where a contract was entered into before 10 July 2003 and not completed until after 1 December 2003. This guide explains what you'll need to do if you're dealing with the transfer of property or land in these circumstances. It tells you how to find out how much Stamp Duty to pay and how to get the documents stamped.
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When land was transferred before 1 December 2003, Stamp Duty was payable on the transfer document when it was sent to HM Revenue & Customs (HMRC) to be stamped.
You'll need to apply to HMRC to get your documents stamped if either of the following applies:
You'll also need to send HMRC any Stamp Duty payment that's due - or your payment acknowledgement if you've paid the duty electronically.
Note that you won't be able to use the document for any legal purpose - including registering the property with the Land Registry - unless HMRC has stamped it and you've paid any Stamp Duty that's due.
The amount of Stamp Duty you'll have to pay depends on the rate of duty that applied on the date the document was signed.
To be sure that you pay the right amount, you can send your documents to Birmingham Stamp Office and ask them to calculate the Stamp Duty for you.
Birmingham Stamp Office contact details
Send the documents used for the purchase, transfer or lease of the land to HMRC Birmingham Stamp Office for stamping within 30 days of the 'effective date'. This is normally the date when the document is signed. In the case of a lease, it's the lease date.
When you write to HMRC you'll need to include:
Remember to include with your letter the documents for HMRC to stamp. What you need to send depends on whether the transaction is:
Birmingham Stamp Office contact details
You can usually expect HMRC to deal with your transfer documents within five days of receiving them. But it's wise to allow 10 days to give them time to be returned by post.
Get form TR1 from the Land Registry (opens new window)
Birmingham Stamp Office contact details
When you send your documents to be stamped you must pay the correct amount of Stamp Duty (this may include penalties and interest payments). If you're not sure of the amount to pay you can ask HMRC for their opinion.
To find out more about getting an opinion follow the link below.
Getting an opinion on a Stamp Duty payment
A penalty and interest may be payable if you don't notify HMRC and any pay Stamp Duty that's due within 30 days of the 'effective date'. In the case of transfers and conveyances the effective date is normally the date the document is signed. In the case of leases it's the date of the lease.
Penalties and appeals - late payment of Stamp Duty
You may be able to claim Stamp Duty relief, for example when:
You can find more information on Stamp Duty relief by following the link below.
Stamp Duty reliefs and exemptions
If you've got any questions about Stamp Duty, you can contact the HMRC Stamp Taxes Helpline.
Contact the Stamp Taxes helpline
