You do not pay Stamp Duty Land Tax if you buy a property in:
Stamp Duty Land Tax is paid when property is bought or transferred in the UK.
Payment of Stamp Duty Land Tax should not be confused with paying:
When to pay
PaymentsYou aremust duesubmit a return and pay any duty within 14 days of the ‘effective’ transaction date. This is usually the date the transaction is completed, but it can also be the date:
the purchaser is entitled to take possession of the property
the first rent payment is due
of substantial completion — when at least 90% of the payment (or other exchange) is made
If the deadline is on a weekend or bank holiday, make sure your payment reaches HMRC by the end of the previous working day.
If you do not pay by the deadline, you may need to pay a penalty, interest or both.
What you need
You need your 11-character unique transaction reference number. This reference will always be made up of 9 numbers and 2 characters (for example, 123456789MC).
You can find this on your paper return or on your electronic SDLT5 certificate.
If you use anthe incorrectwrong reference number:
thereyour willpayment may be adelayed
your delaypayment inmay thebe paymentused beingto allocatedpay correctlya different tax bill that you owe you will receive a payment reminder
If your payment has paid the wrong tax bill, you can contact Stamp Duty Land Tax enquiries to ask for your payment to be moved.
Pay online
You can pay online using one of the following methods:
approve a payment through your online bank account
debit or corporate credit card
Pay now
Paying online through your bank account
You can pay by approving a payment through your online bank account by selecting the ‘pay by bank account’ option.
You will be directed to sign in to your online or mobile banking account to approve your payment.
You will need to have your online banking details to hand to pay this way.
The payment is usually instant but can sometimes take up to 2 hours to show in your bank account.
Alternatively,
Paying youby debit or corporate credit card
You can make a full payment online using a debit or corporate credit card. There is a non-refundable fee if you use a corporate credit or debit card. You cannot pay by personal credit card.
Your payment will be accepted on the date you make it and not the date it reaches HMRC’s account (including weekends and bank holidays).
You must make sure the details you enter match those held by your bank or card provider. For example, the billing address should match the one your card is currently registered with.
Pay now
Pay by bank transfer
If you pay by CHAPS (Clearing House Automated Payment System) or Faster Payments, youyour canpayment submitwill yourbe paymentreceived on the same or next working day.
If you pay by Bacs (Bankers Automated Clearing System), allow 3 working days for the payment to reach HMRC.
You should make separate payments for each unique transaction reference. If you want to make a single payment to cover many transactions, send an online CHAPS enquiry form .
We recommend you check your bank’s processing times and maximum transaction limits before you pay.
Account details to use if your account is in the UK
Use the following details to make a payment if your account is in the UK:
sort code — 08 32 10
account number — 12001020
account name — HMRC Shipley
Account details to use if your account is overseas
Use the following details to make a payment if your account is overseas:
account number (IBAN) — GB03 BARC 2011 4783 9776 92
bankBusiness identifierIdentifier codeCode (BIC) — BARCGB22account name — HMRC Shipley
You must make all payments in sterlingpound (GBP).sterling. Your bank may charge you if you use any other currency.
If needed, you can provide your bank with the following HMRC banking address:
Barclays Bank Plc
Pay by cheque
AllowMake 3sure working days for your payment towill reach HMRC.HMRC before the deadline.
Make your cheque payable to ‘HM Revenue and Customs only’ and write your reference number on the back.
Do not fold the cheque or attach it to other papers.
If you’re sending a cheque for more than one unique transaction reference, you should send a list of all the references against each payment amount.
You can include a letter to ask for a receipt.
If you filed a paper return
You need to complete the payslip (from the back of the return) and send this with your cheque.
Send your return and cheque to:
BT Stamp Duty Land Tax
If you filed an electronic return
Send your cheque (including a payslip or quoting the unique transaction reference) to:
HM Revenue and Customs