SDLTM00070 - Introduction to Stamp Duty Land Tax (SDLT): Payment of tax - FA03/S86

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 transaction return is received after the filing date. See SDLTM50100.

If no tax or reduced is paid because

• Group relief (see SDLTM23010+) or
• Reconstruction or acquisition relief (see SDLTM23200) or
• Charities relief (see SDLTM26000) or
• Multiple dwellings relief (see SDLTM29900) (relief abolished with effect from 1 June 2024)
• Higher rate for certain transactions (see SDLTM9500) or
• Relief for certain acquisitions of residential property (see SDLTM21000) or
• PAIF seeding relief and COACS seeding relief or
• Relief for first time buyers

has been claimed and such relief is withdrawn, a further return and any tax due must be delivered to HMRC within 30 days.

In cases where HMRC issues a determination or assessment, the tax is due within 30 days of the date of issue (see SDLTM85900).

Where an application has been made for payment of the tax to be deferred (for example where contingent or uncertain consideration is involved) or postponed (pending determination of an appeal) different provisions apply (see SDLTM50900+).