Guidance: Pay Stamp Duty Land Tax

SDLT is paid when property is bought or transferred in the UK.

Payment of SDLT should not be confused with paying:

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 this on 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 payment being allocated correctly
• you’ll receive a payment reminder

Pay now

When to pay

SDLT payments and returns are due within 14 days of the ‘effective’ transaction date. This is usually the date of transaction completion but can 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 — where at least 90% of the payment (or other exchange) is made

How much time to allow

Make sure you pay HMRC by the deadline or you may have to pay a penalty, interest or both.

The time you need to allow depends on how you pay.

How to pay

Approve a payment through your online bank account

You can pay your SDLT directly using your online or mobile bank account.

When you’re ready to pay, start your SDLT payment. Select the ‘pay by bank account’ option. You’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 sometimes it takes up to 2 hours to show in your account.

You’ll need to have your online banking details ready to pay this way.

You’ll also need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

Bank details for online, Bacs and CHAPS

You can pay by Faster Payments, Bacs or CHAPS to HMRC’s account.

Sort code	Account number	Account name
08 32 10	12001020	HMRC Shipley

You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

It’s recommended that you make separate payments for each unique UTRN. If you need to make a single payment to cover a number of transactions you should first contact HMRC’s Shipley Accounts Office for further information. Only contact this team for advice on CHAPS payments.

Overseas payments

Use these details to pay from an overseas account.

Account number (IBAN)	Bank identifier code (BIC)	Account name
GB03 BARC 2011 4783 9776 92	BARCGB22	HMRC Shipley

If you need to provide your bank with HMRC’s banking address it is:

Online debit or corporate credit card

You can pay online.

There’s a non-refundable fee if you pay by corporate credit or corporate debit card.

There’s no fee if you pay by personal debit card.

You cannot pay by personal credit card.

If you’re unable to make full payment by credit or debit card you’ll have to pay a different way.

You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, including on bank holidays and weekends.

Making a card payment — getting your details correct

We have recently made some changes as part of HMRC’s commitment to ensuring the security of online payments. Customers need to make sure the details they are entering are correct and match those held by your bank or card provider for example the billing address should be the one to which your card is currently registered.

At your bank or building society

You can make payment at your own branch by cheque or cash. You’ll need your 11-character UTRN. You’ll find this on your paper return or on your electronic SDLT5 certificate.

Make sure that you:

• use your own bank branch or you’ll be charged for the service
• use your HMRC payslip if you completed a paper return or use software that requires a payslip that shows the UTRN of your submitted return
• make cheques payable to ‘HM Revenue and Customs’ and write your UTRN on the back

HMRC will accept your payment on the date you make it and not the date it reaches HMRC’s account, if you pay between Monday and Friday.

By cheque through the post

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

Write your 11-character UTRN reference number on the back of the cheque. You’ll find this on your paper return or on your electronic SDLT5 certificate. If you’re sending a cheque for more than one UTRN you should send a schedule listing each UTRN against each amount.

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

Do 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 electronically but choose to pay by cheque, send your payment (enclosing a payslip or quoting a UTRN to avoid delay) to:

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