How do I file and pay stamp duty land tax?
Answered 11 March 2026
Here is a comprehensive answer on how to file and pay Stamp Duty Land Tax (SDLT):
Filing and Paying Stamp Duty Land Tax (SDLT)
Note: SDLT applies only to land and buildings in England and Northern Ireland. If the property is in Scotland (on or after 1 April 2015), Land and Buildings Transaction Tax applies; if in Wales (on or after 1 April 2018), Land Transaction Tax applies instead.
HMRC Guidance / Practice
1. Who Must File
The purchaser is responsible for making a land transaction return and paying SDLT. Joint purchasers are jointly and severally liable, though the liability can be fully discharged by any one of them.
2. Deadline for Filing and Payment
From 1 March 2019, the return must be filed and tax paid within 14 days of the effective date of the transaction (i.e., before the end of the period beginning the day after the effective date). For example, a transaction with an effective date of 1 March 2019 must be notified by 15 March 2019.
3. How to File — Online (Preferred)
Most SDLT returns are filed online via the Stamp Taxes Online service, which is described as more secure, efficient, and convenient than paper. Upon successful electronic submission, you receive an electronic SDLT5 certificate, which must be sent to the appropriate land register with the necessary documents for registration.
4. How to File — Paper
You may also file a paper return (form SDLT1), which must be sent with the appropriate payment of tax by post to:
BT Stamp Duty Land Tax, HM Revenue and Customs, BX9 1LT
Supplementary forms may also be required:
- SDLT2 – if there are more than two purchasers or vendors
- SDLT3 – where more than one piece of land or property is being sold
- SDLT4 – for leases and certain commercial transactions
Paper forms can be ordered by calling HMRC's Orderline: 0300 200 3511. Note that the land transaction return contains an individual pre-printed reference number and cannot be photocopied for use in subsequent transactions.
5. Content of the Return
The return must:
- Be in the prescribed form
- Contain the prescribed information
- Include a self-assessment of the liability
- Include a declaration by the purchaser that the return is, to the best of their knowledge, correct and complete
- Be signed by the purchaser(s)
6. Penalties and Interest for Late Filing/Payment
- Interest is chargeable on unpaid tax from the relevant date until the date of payment.
- Failure to deliver a land transaction return by the filing date results in a fixed rate penalty and could result in tax-geared penalties.
Citation sources
Any SDLT is payable within 14 days of the effective date of the transaction. Before 1 March 2019, SDLT was payable within 30 days of the effective date of the transaction. If a land transaction return is amended before or on the filing date, payment of tax remains due at the filing date. If amended after the filing date payment of tax is due immediately. Any late payment will give rise to an interest charge https://www.gov.uk/stamp-duty-land-tax Penalties may also be due where a land transactio
Deals with concepts common to the law and practice of property in England and Northern Ireland and the Stamp Duty Land Tax (SDLT) legislation as it applies to those concepts and that practice (SDLTM10020 to SDLTM17999); From 1 April 2018 you’ll pay Land Transaction Tax (LTT) on any land transactions in Wales. LTT is operated by the Welsh Revenue Authority. You won’t have to pay Stamp Duty Land Tax (SDLT) or need to send HM Revenue and Customs (HMRC) a return for these transactions. For more deta
therefore cannot be photocopied and used for subsequent notifiable transactions. The supplementary pages also may not be copied. When completed it should be sent, with the appropriate payment of tax, to the central processing office by post to BT Stamp Duty Land Tax HM Revenue and Customs BX9 1LT The Stamp Taxes Online service may be used for the electronic submission of forms. The service provides you with an electronic SDLT5 certificate, received shortly after successful submission of the land
Stamp Duty Land Tax (SDLT) is paid on the acquisition of land and buildings over a certain price in England and Northern Ireland. More information on SDLT is available in the Stamp Duty Land Tax Manual. SDLT does not apply if the land or buildings acquired is/are located in Scotland or Wales: You pay Land and Buildings Transaction Tax if you purchase land in Scotland on or after 1 April 2015. You pay Land Transaction Tax if you purchase land in Wales on or after 1 April 2018.
Although you can choose to file a paper Stamp Duty Land Tax (SDLT) return. Most SDLT returns are filed online. This method is more secure, efficient and convenient than sending in a paper return. If you still prefer to send in a paper return, please go to the website for more information. More information about filing online is available from the website
From 1 March 2019, a purchaser must make a SDLT return and pay tax due before the end of a period of 14 days beginning the day after the effective date of the transaction. The new time limit will apply to notifiable transactions with an effective date on or after 1 March 2019 and transctions with an effective date before 1 March 2019 that become notifiable on or after 1 March 2019. With effect for notifiable transactions with an effective date on or before 28 February 2019, FA03/S76 required tha
The purchaser is responsible for making a land transaction return and paying the SDLT within 14 days of the effective date of the transaction. Before 1 March 2019, the purchaser had 30 days from the effective date of transaction to make a land transaction return and pay tax due. In some instances, a further return is required. The time limit in relation to filing a further return and paying tax due is 30 days. If the purchaser is company special rules apply. See SDLTM30200+. Joint purchasers are