Consultation outcome

Stamp duty land tax: changes to the filing and payment process

• From: HM Revenue & Customs
• Published: 10 August 2016
• Last updated: 20 March 2017 — See all updates

This consultation has concluded

Read the full outcome

Stamp duty land tax: changes to the filing and payment process - summary of responses

PDF, 222 KB, 11 pages

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Detail of outcome

In this consultation, the government invited views on a reduction in the stamp duty land tax (SDLT) filing and payment window from 30 days to 14 days, as well as on the SDLT filing and payment process generally. This document summarises the responses to the consultation and sets out the government’s response and next steps.

In response to concerns about the announced 14-day filing time limit, the government has delayed the commencement in order to make it easier to comply with obligations in respect of complex commercial transactions. There was strong support for some of the other proposals which aim to improve the SDLT filing and payment process and the government will explore the feasibility of making these changes.

The government will delay the introduction of the 14 day filing and payment window from 2017-18 to 2018-19. Implementation will not be before April 2018. The exact commencement date will be communicated well ahead of time.

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Original consultation

Summary

A consultation on proposals to make the stamp duty land tax (SDLT) filing and payment process faster and easier.

This consultation ran from
2:30pm on 10 August 2016 to 11:45pm on 7 October 2016

Consultation description

The government announced at Autumn Statement 2015 that it will:

• reduce the stamp duty land tax (SDLT) filing and payment window from 30 days to 14 days in 2017 to 2018
• consult on the SDLT filing and payment process in 2016

SDLT is chargeable on acquisitions of land in England, Wales and Northern Ireland. The current processes for filing a SDLT return and paying the SDLT are effective, but improvements could be made which would increase efficiency, and reduce the compliance burden and costs for both HMRC and customers.

This consultation document seeks views on proposed changes, their design and implementation.

The government welcomes views from businesses, individuals or other interested parties.

Documents

Stamp duty land tax: changes to the filing and payment process

PDF, 382 KB, 17 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 10 August 2016
Last updated 20 March 2017 + show all updates

1. 20 March 2017

   Summary of responses published

2. 10 August 2016

   First published.