Stamp Taxes Online - e-channel payments

We recommend that if you are submitting your land transaction returns online then you should also pay electronically. Electronic payments are generally more efficient and secure than payment by post.

You can pay electronically by BACS Direct Credit, internet or telephone banking, CHAPS or by Debit Card over the internet.

Where you use a third party product and input a reference (UTRN) from an SDLT payslip you can also pay by Bank Giro or at the Post Office.

If exceptionally you are unable to pay electronically and have to pay by cheque, please use one of the following two options:

1. If you are using a third party product (Case management software) that required you to enter a reference number (UTRN) from a book of SDLT payslips with pre assigned UTRNs, and you wish to pay by post then make your cheque payable to “HM Revenue & Customs only”.

• Write the reference number (UTRN) after “HM Revenue & Customs only”.
• If there is more than one (UTRN) list them all on the back of the cheque along with the corresponding amount for each.
• Send your cheque payment and payslip to:

HMRC Accounts Office
Shipley
Bradford
BD98 1YY

(Please note that if you are sending schedules and/or maps to Netherton you may opt to include your cheque and payslip in the same envelope; if you so wish)

2. If you are using the HMRC product or a third party product which generates the UTRN from the application itself and wish to make a payment by post then:

• Make your cheque payable to 'HM Revenue & Customs only'
• Write the reference number (UTRN) (which begins with a 5) after 'HM Revenue & Customs only'
• If there is more than one UTRN write them all on the back of the cheque instead with the corresponding amount for each one.

Note: Under these circumstances a payslip is not required.

Send the cheque to:

HMRC Stamp Taxes
Comben House
Farriers Way
Netherton
Merseyside
L30 4RN, or

Use the DX service to deliver the cheque and return to

HMRC SDLT
Rapid Data Capture
DX: 725593
Bootle 9