Official Stamp Duty Resources
Direct links to official UK government calculators, guidance, and services. Knowing where to find authoritative information, and when to use it, is essential for any property purchase.
Data verified against HMRC, Revenue Scotland, Welsh Revenue Authority and HM Land Registry publications in April 2026.
Official Resources by Region
Property tax is devolved: the correct authority depends on where the property is located, not where the buyer lives.
England & Northern Ireland
HMRCHMRC Stamp Duty Calculator
The official government calculator for SDLT. Covers residential purchases in England and Northern Ireland.
Gov.uk SDLT Overview
Plain-language overview of SDLT thresholds, rates and reliefs. Current residential threshold: £125,000.
SDLT Manual
Nine-chapter technical reference for solicitors and tax professionals. Anchored in Finance Act 2003.
SDLT Returns Guide
How to file an SDLT return and pay. 14-day deadline from the effective date of the transaction.
Pay SDLT Online
Pay via online banking, card, CHAPS, Faster Payments or Bacs. Needs your 11-character UTRN.
Contact HMRC (SDLT)
Phone 0300 200 3510 (Mon-Fri 8:30am-5pm) or write to BX9 1HD. For form orders, queries and amendments.
Appeal a Late Filing Penalty
Use form SDLT46 with SD7 notes. 30-day deadline from the penalty notice.
Scotland
Revenue ScotlandRevenue Scotland LBTT Calculator
Official LBTT calculator for Scottish property purchases. Residential threshold: £145,000.
LBTT Guidance
Full Revenue Scotland guidance on Land and Buildings Transaction Tax, reliefs and exemptions.
Additional Dwelling Supplement (ADS)
Current ADS rate is 8% (from 5 December 2024). Separate technical guidance for transitional rules.
Wales
Welsh Revenue AuthorityWRA LTT Calculator
Official LTT calculator for Welsh property purchases. Residential threshold: £225,000. No FTB relief.
LTT Overview
Welsh Revenue Authority overview of Land Transaction Tax. 30-day filing deadline.
LTT Rates and Bands
Current rate tables for main residential, higher residential and non-residential LTT.
What the HMRC Calculator Can and Cannot Do
The official HMRC calculator covers most standard residential purchases in England. However, there are important limitations that can catch buyers out.
What it CAN do
- Calculate standard SDLT for England and Northern Ireland residential purchases
- Apply first-time buyer relief automatically
- Show the result based on whether you are replacing your main residence
- Handle additional dwelling surcharge scenarios
- Process calculations for freehold and leasehold purchases
What it CANNOT do
- Calculate LBTT for Scotland or LTT for Wales. Use separate national calculators
- Handle non-resident surcharge scenarios (add 2% manually)
- Process shared ownership calculations accurately in all cases
- Calculate the SDLT on lease premiums plus NPV of rent combined
- Advise on relief eligibility or flag common mistakes
- Save or email results for later reference
When to Use Which Resource
Different tasks call for different tools. Here is a quick guide to matching your need to the right official or independent resource.
Checking your solicitor's calculation
For the definitive figure that HMRC itself will use, cross-check your solicitor's estimate with the official calculator before completion.
Understanding how stamp duty is calculated
The official calculator gives a result but does not explain the tiered rate logic. Our guide walks through the calculation step by step.
Filing your SDLT return (14-day deadline)
Your solicitor handles this in most residential purchases, but if you are acting for yourself you need the SDLT1 paper return. Our filing guide covers forms SDLT1 to SDLT5, payment methods, deadlines and penalties.
Paying SDLT to HMRC
Pay via online banking, debit card or corporate credit card. You will need the 11-character UTRN from your SDLT5 certificate. HMRC Shipley account details are also listed for direct bank transfers.
Understanding technical SDLT rules
The HMRC SDLT Manual is HMRC's nine-chapter technical reference anchored in Finance Act 2003. Our plain-English summary walks through each chapter with section codes.
Disputing a late filing penalty
Use form SDLT46 within 30 days of the penalty notice. HMRC accepts reasonable excuses such as post delays, serious adviser illness, or adviser death. Still pay the penalty while appealing.
Contacting HMRC about your return
Call 0300 200 3510 Monday to Friday 8:30am to 5pm, or write to BX9 1HD. Different PO codes apply for filing SDLT1 (BX9 1LT) and for cheques on electronic returns (BX5 5BD).
Scottish property purchase
Scotland uses LBTT, not SDLT, with a £145,000 residential threshold, a 30-day filing deadline and an 8% Additional Dwelling Supplement. Revenue Scotland administers it separately from HMRC.
Welsh property purchase
Wales uses LTT with a £225,000 threshold, no first-time buyer relief, and a progressive higher rates band structure (not a flat surcharge like SDLT). Also a 30-day deadline.
Registering your new property
HM Land Registry is a separate body from HMRC. You cannot register a title without the SDLT5 certificate that HMRC issues after accepting your return. Our guide covers the full chain.
Frequently Asked Questions
Is the HMRC calculator always accurate?
The HMRC calculator is accurate for standard residential SDLT scenarios. However, it does not handle all edge cases, including non-resident surcharges, complex shared ownership, or lease transactions, so your solicitor should always verify the final figure.
Do I need to use the official calculator to file?
No. The calculator is a planning tool. Your SDLT return is filed separately via HMRC Stamp Taxes Online (for solicitors) or on paper form SDLT1 (for unrepresented buyers). The return is due within 14 days of the effective date of the transaction.
Can I use the HMRC calculator for Scottish or Welsh properties?
No. The HMRC calculator only covers SDLT in England and Northern Ireland. Scottish purchases use LBTT via Revenue Scotland, and Welsh purchases use LTT via the Welsh Revenue Authority. Each authority has its own calculator, rates and filing deadline.
What is the SDLT5 certificate?
The SDLT5 is the official HMRC certificate confirming your SDLT return has been filed. Each SDLT5 carries an 11-character Unique Transaction Reference Number (UTRN), in the format nine digits followed by two letters (for example, 123456789MC). Mortgage lenders require it before releasing funds, and HM Land Registry requires it to register the title.
How late can I file an SDLT return before I get a penalty?
The filing deadline is 14 days from the effective date of the transaction. You pay a £100 fixed penalty if you file up to three months late, £200 if more than three months late, and a tax-based penalty (up to the full amount of tax due) if more than 12 months late. Interest is charged on any unpaid tax from day 15.
Does HMRC handle stamp duty registration with Land Registry?
No. HMRC and HM Land Registry are separate bodies. HMRC collects SDLT and issues the SDLT5 certificate. HM Land Registry then uses that SDLT5 to register the new owner on the title. Without the SDLT5, Land Registry will not complete the registration.
Our Official Resource Guides
Plain-English summaries of the key government resources, cross-referenced to our calculators and deeper guides.
HMRC Guidance
Official HMRC vs our calculator
Feature comparison of the HMRC SDLT calculator and our enhanced version.
Read comparisonHMRC SDLT Manual summary
Plain-English tour of HMRC's 9-chapter internal SDLT manual.
Read guideSDLT return filing guide
Forms SDLT1 to SDLT5, 14-day deadline, payment methods, penalties and appeals.
Read guideContact HMRC about SDLT
Phone, post, and online channels. Which one to use for what.
Read guideGovernment Resources
Gov.uk SDLT overview summary
Walkthrough of the gov.uk Stamp Duty Land Tax overview with current rates and reliefs.
Read summaryRevenue Scotland LBTT
How the Scottish tax authority administers LBTT including the 8% ADS.
Read guideWelsh Revenue Authority LTT
Wales has its own authority, rates, and 30-day deadline. No first-time buyer relief.
Read guideHM Land Registry and stamp duty
The SDLT5 certificate, registration requirements and processing times.
Read guideHow Our Calculator Compares
Wondering how our calculator compares to the official HMRC version? We cover scenarios that gov.uk does not, including non-resident surcharges, Scotland and Wales, and shared ownership.
Read the detailed comparison →