SDLT Filing & Payment Guide
Step-by-step guide to filing your SDLT return with HMRC, including the 14-day deadline, SDLT1 form requirements, payment methods, and penalty avoidance.
In this article
Critical SDLT Filing Requirements
- •File SDLT return within 14 days of completion (effective date)
- •Pay any stamp duty owed at the same time
- •£100 automatic penalty for late filing (up to 3 months late)
- •Interest charged on unpaid tax from day 15 onwards
- •Your solicitor typically handles filing on your behalf
Who Must File an SDLT Return?
You must file an SDLT return (form SDLT1) whenever you buy a freehold property or are granted a new or assigned lease in England or Northern Ireland, regardless of whether any tax is due.
This applies to:
- All residential property purchases above £40,000
- Non-residential or mixed-use property transactions above £40,000
- Purchases where no money changes hands (gifts or transfers)
- Properties acquired in exchange for shares or other assets
- Lease premiums and assignments
Do I need to file if no tax is due?
Yes. Even if you qualify for relief or the property is below taxable thresholds, you must still submit an SDLT return to HMRC. The return records the transaction and confirms you have met your obligations. Without it, you cannot register the property with the Land Registry.
Understanding the SDLT1 Form
The SDLT1 is the land transaction return form used to report all property purchases to HMRC. It collects information about the buyer, seller, property, and transaction details.
Key sections of SDLT1
Part 1: Property details
Address, tenure (freehold or leasehold), whether residential or non-residential, and number of properties in the transaction.
Part 2: Buyer and seller information
Names, addresses, National Insurance numbers or company registration numbers.
Part 3: Consideration and value
Purchase price, mortgages, other consideration, market value (for transfers), and apportionment between land and buildings if mixed-use.
Part 4: Reliefs and exemptions
First-time buyer relief, multiple dwellings relief, charity relief, and other applicable exemptions or reduced rates.
Part 5: Calculation
Tax calculation broken down by band, total tax due, and declaration.
Most buyers never see the SDLT1 form directly. Your solicitor or licensed conveyancer completes it on your behalf using information from the contract, searches, and your instructions.
Online vs Paper Filing
HMRC offers both online and paper filing options for SDLT returns. Almost all returns are now submitted online through HMRC's digital service.
Online Filing (Recommended)
- ✓Instant confirmation and SDLT5 certificate
- ✓Automatic calculation checks
- ✓Immediate payment by card or bank transfer
- ✓Faster Land Registry processing
- ✓Secure digital record
Paper Filing
- −Slower processing (up to 15 working days)
- −No instant confirmation
- −Manual calculation (higher error risk)
- −Payment by cheque only
- −Delays Land Registry application
Professional conveyancers and solicitors use the online SDLT service exclusively. Paper forms are only used in exceptional circumstances where online filing is not possible.
The 14-Day Deadline
Critical: 14-Day Filing Window
You have exactly 14 days from the effective date of the transaction to file your SDLT return and pay any tax due. The clock starts on the completion date, not the exchange of contracts.
What is the effective date?
The effective date is usually the date of completion when:
- Legal ownership of the property transfers to you
- You receive the keys and can occupy the property
- Your solicitor pays the balance of the purchase price to the seller
In some cases, the effective date may be earlier, such as when you take possession of the property before legal completion under a "substantially performed" contract.
Example timeline
If the 14th day falls on a weekend or bank holiday, the deadline is the next working day.
Payment Methods
HMRC accepts several payment methods for stamp duty. Your solicitor typically arranges payment from funds you have transferred to them.
Bank Transfer (Recommended)
Faster Payments or CHAPS to HMRC's bank account. Payment reference includes your unique transaction reference (UTR) from the SDLT return.
Online or Telephone Banking
Set up HMRC as a payee using your bank's online or phone banking service.
Debit or Credit Card (Online Filing Only)
Pay immediately when submitting your return through HMRC's online service.
Cheque (Paper Filing Only)
Send with paper SDLT1 form to HMRC. Write UTR on back of cheque.
Your solicitor will usually pay from their client account on your behalf. Ensure you transfer funds to them well before the deadline to allow for bank processing times.
Penalties and Interest
HMRC imposes automatic penalties for late filing and charges interest on unpaid tax. These can add significantly to your costs if you miss the deadline.
Late filing penalties
| Period Late | Penalty |
|---|---|
| Up to 3 months | £100 |
| 3 to 12 months | £200 |
| Over 12 months | £300 + daily penalties |
| Over 12 months (daily) | £10 per day (max 90 days) |
Late payment interest
Interest is charged on unpaid SDLT from day 15 after the effective date until the tax is paid in full. HMRC's interest rate is published quarterly and is currently approximately 7.5% per annum (as of February 2026).
Interest example
£10,000 SDLT paid 30 days late = approximately £61 interest
£10,000 SDLT paid 90 days late = approximately £184 interest
Can penalties be waived?
HMRC may reduce or waive penalties if you have a reasonable excuse, such as:
- Serious illness or bereavement that prevented you from acting
- Unexpected postal delays or IT failures (with evidence)
- Incorrect advice from HMRC
General administrative oversight, lack of funds, or reliance on a third party are not usually accepted as reasonable excuses. You must appeal in writing with evidence.
Amending Your Return
You can amend your SDLT return if you discover an error, claim relief you forgot, or if your circumstances change within 12 months of filing.
When to amend
- You incorrectly stated the purchase price or property type
- You later discover you qualify for first-time buyer or multiple dwellings relief
- You did not claim available exemptions or reduced rates
- Additional consideration is paid or discovered after filing
- A conditional contract becomes unconditional
How to amend online
- Log in to HMRC's SDLT online service using your Government Gateway credentials
- Select "Amend a return" and enter your original SDLT reference number
- Update the relevant sections and recalculate the tax
- Submit the amended return and pay any additional tax (or claim a refund)
- HMRC will issue a new SDLT5 certificate reflecting the amendment
Claiming a refund
If you have overpaid SDLT, HMRC will refund the difference after processing your amendment. Refunds are usually paid within 15 working days by BACS transfer or cheque.
You can claim refunds up to 12 months after the original filing date. After 12 months, you must write to HMRC explaining the error and providing evidence.
Late Claims for Relief
If you did not claim first-time buyer relief, multiple dwellings relief, or other exemptions when you filed, you can make a late claim by amending your return.
Time limits
General rule: Claims must be made within 12 months of the filing date (not the transaction date). For example, if you completed on 10 February 2026 and filed on 20 February 2026, you have until 20 February 2027 to claim relief.
Common late claims
- First-time buyer relief: Claimed after filing when buyer realizes they qualified but solicitor did not apply it
- Multiple dwellings relief: Often discovered later when buyers learn about the relief for properties with annexes or multiple units
- Charity relief: If property later transferred to a charity or used for charitable purposes
- Mixed-use reclassification: If you can demonstrate the property should have been treated as mixed-use (lower rates)
Get Professional Advice
If you believe you have overpaid SDLT or qualify for relief you did not claim, consult a solicitor or tax specialist. HMRC may challenge late claims, and you will need evidence to support your case.
Frequently Asked Questions
What is the deadline for filing a stamp duty return?
You must file your SDLT return (SDLT1 form) and pay any stamp duty owed within 14 days of the effective date of the transaction. The effective date is usually the completion date when ownership transfers to you.
What happens if I miss the 14-day stamp duty deadline?
Late filing incurs an automatic £100 penalty if the return is up to 3 months late, rising to £200 at 12 months and daily penalties thereafter. Late payment of tax incurs interest from day 15 onwards at HMRC's published rate.
Can I file my stamp duty return online?
Yes, most buyers file online using HMRC's online SDLT service. Your solicitor or conveyancer typically handles this on your behalf. Online filing is faster and provides instant confirmation. Paper filing is available but slower.
How do I pay stamp duty to HMRC?
Stamp duty can be paid via bank transfer (faster payments or CHAPS), online or telephone banking, debit or credit card through HMRC's online service, or by cheque when filing by post. Most solicitors arrange payment on behalf of buyers.
Can I amend my SDLT return after filing?
Yes, you can amend your SDLT return within 12 months of the filing date if you discover an error or your circumstances change. You may need to pay additional tax or claim a refund. Use HMRC's amendment service or file an amended SDLT1 form.
Need to calculate your stamp duty?
Use our free calculator to estimate your SDLT liability before filing your return.
Calculate Stamp DutyEmma Richardson, MRICS
Chartered Surveyor & Property Tax Specialist
Emma Richardson is a RICS-qualified Chartered Surveyor with over 12 years of experience in UK property taxation. She founded Stamp Duty Calculator to help buyers understand the complex world of property transaction taxes.