What is the stamp duty land tax filing deadline?
Answered 11 March 2026
I now have sufficient information to provide a comprehensive answer.
SDLT Filing Deadline
What the law says
The core filing obligation is set out in FA 2003, s.76(1), as amended. The purchaser must deliver a land transaction return within 14 days of the effective date of the transaction. Tax must also be paid not later than the filing date for the land transaction return.
Note: Prior to 1 March 2019, the deadline was 30 days from the effective date. The 14-day rule applies to land transactions with an effective date on or after 1 March 2019.
Special cases:
- Where a later linked transaction makes an earlier transaction notifiable, the return must be delivered within 14 days after the effective date of the later transaction.
- Where a later linked transaction results in additional tax becoming payable (but the earlier transaction was already notifiable), a further return must be delivered within 30 days.
- Where relief is withdrawn, a further return and any tax due must be delivered within 30 days.
- A purchaser may amend a return within 12 months of the filing date (FA 2003, Sch 10, para 6(3)).
HMRC guidance / practice
HMRC confirms that "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.
- If a return is amended on or before the filing date, payment of tax remains due at the filing date. If amended after the filing date, payment is due immediately.
- Failure to deliver a land transaction return by the filing date will result in a fixed rate penalty under FA03/SCH10/PARA3 and could result in tax-geared penalties under FA03/SCH10/PARA4.
- Interest is chargeable on unpaid tax from the relevant date until the date of payment under FA03/S87.
Summary Table
| Scenario | Deadline |
|---|---|
| Standard land transaction (from 1 March 2019) | 14 days from effective date |
| Standard land transaction (before 1 March 2019) | 30 days from effective date |
| Later linked transaction making earlier transaction notifiable | 14 days from effective date of later transaction |
| Later linked transaction causing additional tax only | 30 days from effective date of later transaction |
| Relief withdrawal / further return | 30 days |
| Amendment to a return | Within 12 months of the filing date |
Citation sources
Part 4 Stamp duty land tax Returns and other administrative matters Return or further return in consequence of later linked transaction 81A 1 Where the effect of a transaction (“the later transaction”) that is linked to an earlier transaction is that the earlier transaction becomes notifiable, the purchaser under the earlier transaction must deliver a return in respect of that transaction before the end of the period of 14 days after the effective date of the later transaction. 1A Where the effe
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
Part 5 SDLT , stamp duty and SDRT SDLT: administration Payment of tax 80 1 FA 2003 is amended as follows. 2 In section 76(3) (payment to accompany land transaction return), omit paragraph (b). 3 In section 80(2) (adjustment for change of circumstance: payment to accompany return), for paragraph (d) substitute— d the tax or additional tax payable must be paid not later than the filing date for the return. 4 In section 81 (withdrawal of relief: further return)— a in subsection (2), omit paragraph
Where a contract governing a land transaction is rescinded or annulled or otherwise not carried into effect either wholly or in part, some or all of the Stamp Duty Land Tax (SDLT) paid can be repaid. In these circumstances, an amendment to the land transaction return needs to be submitted. See s44(9) and para 12A(4) Sch17A FA2003 and SDLTM80005+. A purchaser may only amend a return within 12 months of the filing date, para 6(3), Sch 10 FA2003.
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
PART 2 Other taxes Stamp duty land tax Changes to periods for delivering returns and paying tax 46 1 FA 2003 is amended as follows. 2 In section 76(1) (duty to deliver land transaction return), for “30 days” substitute “ 14 days ” . 3 For section 80(2) (adjustment where contingency ceases or consideration is ascertained) substitute— 2 If the effect of the new information is that a transaction becomes notifiable, the purchaser must make a return to HMRC within 14 days. 2A If the effect of the new
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