Pay Stamp Duty Land Tax

StampSDLT Dutyis Land Tax is paid when property is bought or transferred in the UK.

Payment of Stampof DutySDLT Landshould Tax should not be confused with paying:

• Stamp Duty on shares bought on a stock transfer form
• Stamp Duty Reserve Tax on the paperless purchase of shares
• Land and Buildings Transaction Tax forTax for transactions in Scotland,Scotland

What you’ll need

When you pay, you’ll need your 11-character Unique Transaction Reference Number (UTRN). This reference will always be made up of 9 numbers and 2 characters. You can find outthis moreon your paper return or on your electronic SDLT5 certificate.

If you use an incorrect unique transaction reference or if you add anything to it:

• there will be a delay in the Revenuepayment Scotlandbeing website allocated correctly
• you’ll receive a payment reminder

Pay now

When to pay

PaymentsSDLT payments and returns are due within 14 days of the ‘effective’ transaction date. This is usually the date theof transaction iscompletion completed, but it can also be earlier, such as the date:

• the purchaser is entitled to take possession of the property
• the first rent payment is due
• of substantial completion — whenwhere at least 90% of the payment (or other exchange) is made

If

How themuch deadlinetime isto onallow

Make a weekend or bank holiday, make sure youryou paymentpay reaches HMRC by the enddeadline ofor theyou previousmay workinghave day.

Ifto youpay doa notpenalty, payinterest byor theboth.

The deadline,time you may need to payallow adepends penalty,on interesthow oryou both.pay.

What

Payment youmethod	Time need Youallowance
Approve needa payment through your 11-characteronline uniquebank transactionaccount	Same referenceor number.next Thisday
Online referenceor willFaster alwaysPayments	Same beor madenext upday
Bacs	3 ofworking 9days
CHAPS	Same numbersor andnext 2day
Online charactersdebit (foror example,corporate 123456789MC). Youcredit cancard	Same findor thisnext onday
At your paperbank returnor building society	Same or onnext yourday
By electroniccheque SDLT5through certificate. the post	3 working days

IfMake yousure useyour anpayment incorrectreaches referenceHMRC number:

• thereon willthe belast aworking delayday inbefore the paymentdeadline beingif allocatedit correctly
• youfalls willon receive a paymentweekend reminder
or bank holiday (unless you’re paying by Faster Payments).

PayHow onlineto pay

Approve a payment through your online bank account

You can pay byyour approvingSDLT adirectly paymentusing through your online or mobile bank accountaccount.

When byyou’re selectingready to pay, start your SDLT payment. Select the ‘pay by bank account’ option.

You willYou’ll then be directed to sign in to your online or mobile banking account to approve your SDLT payment.

The payment is usually instant but can sometimes takeit takes up to 2 hours to show in your account.

Alternatively,You’ll youneed canto makehave ayour full payment online usingbanking adetails debitready orto corporatepay creditthis card.way.

You’ll Therealso isneed ayour non-refundable11-character feeUTRN. ifYou’ll youfind usethis aon corporateyour creditpaper return or debiton card.your electronic SDLT5 certificate.

Bank details for online, Bacs and CHAPS

You cannotcan pay by personalFaster creditPayments, card.Bacs or CHAPS to HMRC’s account.

Your

You’ll dateneed youyour make11-character itUTRN. andYou’ll notfind thethis dateon ityour reachespaper HMRC’sreturn accountor (includingon weekendsyour andelectronic bankSDLT5 holidays).certificate.

YouIt’s mustrecommended that you make sureseparate thepayments detailsfor each unique UTRN. If you enterwant matchto thosemake helda bysingle yourpayment bankto orcover cardmany provider.transactions, Forsend example,an theonline billingCHAPS addressenquiry shouldform.

HMRC’s matchbanking theaddress oneis:

Overseas payments

Use Paythese nowdetails to pay from an overseas account.

Pay

Account bynumber bank(IBAN)	Bank transferidentifier code (BIC)	Account name
GB03 BARC 2011 4783 9776 92	BARCGB22	HMRC Shipley

If you payneed byto CHAPSprovide (Clearingyour Housebank Automatedwith PaymentHMRC’s System)banking oraddress Fasterit Payments,is:

Barclays youBank canPlc
1 submitChurchill yourPlace
London
United paymentKingdom
E14 on5HP

Online thedebit same or nextcorporate day.credit card

You can pay online.

IfThere’s a non-refundable fee if you pay by Bacscorporate (Bankerscredit Automatedor Clearingcorporate System),debit allowcard.

There’s 3no workingfee daysif foryou thepay paymentby topersonal reachdebit HMRC.card.

You shouldcannot pay by personal credit card.

If you’re unable to make separatefull paymentspayment forby eachcredit unique transactionor reference.debit Ifcard youyou’ll wanthave to makepay a singledifferent paymentway.

You’ll toneed coveryour many11-character transactions,UTRN. sendYou’ll anfind online CHAPS enquirythis form.on your paper return or on your electronic SDLT5 certificate.

WeHMRC recommendwill youaccept check your bank’spayment processingon timesthe date you make it and maximumnot transactionthe limitsdate beforeit youreaches pay.HMRC’s account, including on bank holidays and weekends.

AccountMaking detailsa tocard usepayment if— getting your accountdetails is in the UKcorrect

UseWe have recently made some changes as part of HMRC’s commitment to ensuring the followingsecurity detailsof online payments. Customers need to make asure paymentthe ifdetails yourthey accountare isentering inare thecorrect UK:

• sortand codematch —those 08held 32by 10
• accountyour numberbank —or 12001020
• accountcard nameprovider —for HMRCexample Shipley

Accountthe detailsbilling toaddress useshould ifbe the one to which your accountcard is overseascurrently registered.

At your bank or building society

UseYou thecan followingmake detailspayment toat makeyour aown paymentbranch ifby cheque or cash. You’ll need your account11-character isUTRN. overseas:You’ll find this on your paper return or on your electronic SDLT5 certificate.

Make sure that you:

• accountuse numberyour (IBAN)own —bank GB03branch BARCor 2011you’ll 4783be 9776charged 92for the service
• bankuse identifieryour codeHMRC (BIC)payslip —if BARCGB22you completed a paper return or use software that requires a payslip that shows the UTRN of your submitted return
• accountmake namecheques —payable HMRCto Shipley

You‘HM mustRevenue makeand allCustoms’ paymentsand inwrite sterlingyour (GBP).

IfUTRN needed,on youthe canback

HMRC providewill accept your bankpayment withon the followingdate HMRCyou bankingmake address:

Payreaches byHMRC’s cheque

Allowaccount, 3if workingyou dayspay forbetween yourMonday paymentand toFriday.

By reachcheque HMRC.

through the post

Make your cheque payable to ‘HM Revenue and Customs only’only’.

Write andyour write11-character yourUTRN reference number on the back.

Doback notof fold the chequecheque. You’ll find this on your paper return or attachon ityour toelectronic otherSDLT5 papers.

certificate. If you’re sending a cheque for more than one uniqueone transactionUTRN reference, you should send a listschedule oflisting alleach theUTRN references against each payment amount.

You can include a letter to ask for a receipt.

If you filed a paper return

You you’ll need to complete the payslip (from the back of the return) and send this with your cheque.

SendDo not fold the cheque or fasten documents together.

You should allow 3 working days for your payment to reach HMRC.

If you filed a paper return and wish to pay by cheque at the same time, send your return and payment to:

If you filed anelectronically electronicbut return

Sendchoose to pay by cheque, send your chequepayment (including(enclosing a payslip or quoting thea uniqueUTRN transactionto reference)avoid delay) to:

If you’re sending your payment by post, you can include a letter to ask for a receipt from HMRC.