TL;DR: Stamp Duty Land Tax (SDLT) on a property purchase in England and Northern Ireland is paid to HMRC within 14 days of the "effective date" of the transaction (normally completion). The buyer's conveyancer files the SDLT1 return and pays HMRC out of the completion funds. In Scotland the equivalent is Land and Buildings Transaction Tax (LBTT), payable to Revenue Scotland within 30 days. In Wales the equivalent is Land Transaction Tax (LTT), payable to the Welsh Revenue Authority within 30 days. Stamp duty is paid after completion, not before. Missing the deadline triggers automatic penalties and interest. The Land Registry will not register the title transfer without confirmation that the tax has been paid.
Last reviewed May 2026
Stamp duty timing is one of the most commonly misunderstood parts of a UK property purchase. The amount can be substantial (often the largest cash item after the deposit), and the deadlines are tight, which makes knowing exactly when payment is due important even though the buyer almost never pays HMRC directly themselves.
This guide sets out exactly when stamp duty has to be paid in each UK jurisdiction, what the "effective date" actually means, the practical mechanics of conveyancer payment, the consequences of missing the deadline, and the rare situations where the timing rules are different.
The standard 14-day rule in England and Northern Ireland
Stamp Duty Land Tax applies to land transactions in England and Northern Ireland. The Finance Act 2003 introduced SDLT in its current form, and the Finance Act 2019 shortened the filing and payment window to 14 days for transactions with an effective date on or after 1 March 2019.
The buyer must file the SDLT1 return and pay the tax due within 14 days of the effective date. The clock starts on the day after the effective date and runs to the same day of the 14th day after. For a transaction completing on, say, 12 May 2026, the SDLT must be filed and paid by 26 May 2026.
The Land Registry will not register the title transfer to the buyer until it sees an SDLT5 certificate confirming the tax has been paid. The certificate is produced by HMRC automatically after the SDLT return is processed and is supplied to the conveyancer. This is the practical enforcement mechanism: the buyer cannot become the registered legal owner of the property without first having the SDLT paid and the SDLT5 in hand.
The "effective date" and what it means
The effective date of a land transaction is the trigger for the SDLT filing deadline. In a standard sale and purchase the effective date is the date of completion, when the deed is dated and the purchase money changes hands. In most residential transactions there is no ambiguity: the date the conveyancer completes is the date the 14-day clock starts.
The statutory definition allows the effective date to be earlier if "substantial performance" of the contract has happened before completion. Substantial performance occurs if the buyer pays substantially all of the purchase price before completion (typically 90 percent or more), or if the buyer takes possession of the property before completion. Substantial performance triggers the SDLT charge as if completion had already occurred.
This matters in a small number of cases, particularly new-build purchases under licence-to-occupy arrangements where the buyer moves in before legal completion, and certain shared ownership leases. The conveyancer identifies these cases at contract review and adjusts the SDLT filing schedule accordingly.
For higher-rate additional-property purchases (a second home or buy-to-let), the surcharge applies at the same effective date as the main SDLT charge. The 5 percent additional-property surcharge from 31 October 2024 is included in the same SDLT1 return and paid on the same 14-day deadline.
The 30-day rule for LBTT (Scotland) and LTT (Wales)
Land and Buildings Transaction Tax replaced SDLT in Scotland from 1 April 2015 and is administered by Revenue Scotland. The LBTT return and payment must be made within 30 days of the effective date. The Scottish solicitor files the return and pays the tax through Revenue Scotland's online portal.
Land Transaction Tax replaced SDLT in Wales from 1 April 2018 and is administered by the Welsh Revenue Authority. The LTT return and payment must also be made within 30 days of the effective date. The Welsh conveyancer files the return through the Welsh Revenue Authority's online portal.
The rates, bands, reliefs, and surcharges differ between SDLT, LBTT, and LTT. A buyer in Scotland or Wales should expect their conveyancer to handle the right regime, but the rule that the tax is paid after completion (within 30 days in Scotland and Wales, within 14 days in England and Northern Ireland) applies in all three jurisdictions.
The practical mechanics: how the conveyancer pays
The conveyancer's completion statement before completion shows the SDLT amount as a separate line item. The buyer transfers the deposit, the SDLT, and the conveyancer's fees and disbursements to the conveyancer's client account before completion. The funds for completion (the balance of the purchase price) are received from the lender and added to the client account.
At completion the conveyancer transfers the purchase price (less the deposit already paid via the seller's solicitor) to the seller's solicitor. The completion happens. The SDLT money stays in the client account.
Within the 14 days that follow, the conveyancer files the SDLT1 return online and pays HMRC by Faster Payment or BACS from the client account. HMRC issues the SDLT5 certificate electronically within a few working days, confirming the tax has been paid.
The conveyancer then applies to the Land Registry to register the transfer of title to the buyer, attaching the SDLT5 certificate as evidence the tax has been paid. Land Registry processing can take weeks or months, depending on workload and complexity, but the buyer is the beneficial owner from completion and the registration is administrative.
Missing the deadline: penalties and interest
The penalty regime for late SDLT returns is set out in Schedule 24 of the Finance Act 2003 (as amended). For a return up to 3 months late, the standard penalty is 100 pounds. For a return more than 3 months late, the penalty is 200 pounds. For very long delays or for returns that turn out to under-declare tax, tax-geared penalties of up to 100 percent of the SDLT due can apply.
Interest runs on any unpaid SDLT from the day after the deadline. The interest rate is set by HMRC and follows the Bank of England base rate plus a margin, recalculated when the base rate changes.
The penalties are issued automatically by HMRC's system. They can be appealed on grounds of reasonable excuse (serious illness, system failure outside the buyer's control), but the appeal has to be made within 30 days of the penalty notice and the bar for reasonable excuse is high.
In practice the buyer's risk of missing the deadline is small because the conveyancer's professional indemnity insurance covers any delay caused by the conveyancer's error. The buyer's risk is greater on transactions handled without a conveyancer, or where the buyer disputes the SDLT figure and tries to file late.
Special cases and timing variations
Linked transactions are treated as one transaction for SDLT purposes. Buying two flats from the same seller in a single overall arrangement counts as one transaction even if the completion dates differ. The conveyancer handles the linked-transaction calculation and files an adjustment return if needed.
Shared ownership lease purchases involve a choice. The buyer can elect to pay SDLT on the initial share only (and again on each subsequent staircasing transaction) or on the market value of the whole property at the outset. The election is made on the SDLT return and locked in for the life of the lease.
SDLT refunds apply where the higher-rate additional-property surcharge was paid but the buyer sells their previous main residence within 3 years (extended in some cases by HMRC where circumstances justify). The refund is claimed through the SDLT refund process on GOV.UK by the buyer or conveyancer. The refund is not automatic; the buyer has to apply.
First-time buyer relief reduces the SDLT bill for qualifying first-time buyers in England and Northern Ireland. The relief is claimed on the SDLT1 return at the time of completion; no separate application is needed. The Scottish first-time buyer LBTT relief and Welsh first-time buyer LTT position differ in scope and amount.
How we verified this
The deadlines, definitions, and procedures described here are drawn from the Finance Act 2003 (the founding SDLT statute), the Finance Act 2019 (shortening the SDLT deadline to 14 days), HMRC's published SDLT guidance, Revenue Scotland's published LBTT guidance, the Welsh Revenue Authority's published LTT guidance, and the Land Registration Act 2002. The 5 percent additional-property surcharge from 31 October 2024 reflects the policy announced at the Autumn 2024 Budget. No fabricated HMRC reference numbers, conveyancer details, or specific case figures have been used.
Disclaimer: This article is general information about UK stamp duty payment deadlines and procedures. It is not legal or tax advice. Rates and rules change in Budgets and Finance Acts. Anyone buying a property should rely on their conveyancer's completion statement and the current HMRC, Revenue Scotland, or Welsh Revenue Authority guidance rather than on general descriptions.
Frequently asked questions
When is stamp duty paid in the UK?
For purchases in England and Northern Ireland, Stamp Duty Land Tax must be filed and paid to HMRC within 14 days of the effective date (usually completion). For Scotland (LBTT) and Wales (LTT) the deadline is 30 days. The buyer's conveyancer files the return and pays the tax to HMRC, Revenue Scotland, or the Welsh Revenue Authority out of the completion funds.
Is stamp duty paid before or after completion?
After completion. The tax is triggered by the effective date (the date of completion in a standard sale) and is paid in the days that follow. The buyer transfers funds including the SDLT amount to the conveyancer before completion, but the actual payment to HMRC happens after completion within the 14-day window (England and Northern Ireland) or 30-day window (Scotland and Wales).
Who pays stamp duty to HMRC, the buyer or the conveyancer?
In nearly every residential transaction the conveyancer files the SDLT return and pays HMRC out of completion funds. The buyer authorises this when they sign the conveyancer's terms of engagement. The conveyancer then sends the buyer confirmation that the return has been filed and the tax paid, along with the SDLT5 certificate issued by HMRC.
What happens if stamp duty is paid late?
HMRC issues automatic penalties: 100 pounds for a return up to 3 months late, 200 pounds for a return more than 3 months late, and tax-geared penalties of up to 100 percent of the tax due for longer delays or deliberate non-compliance. Interest runs on the unpaid tax from the day after the deadline. The penalty can be appealed on grounds of reasonable excuse but the bar is high.
Can stamp duty be paid before completion?
There is no mechanism for paying SDLT before the effective date in a standard purchase because the charge only crystallises on the effective date. In rare cases involving substantial performance (the buyer paying 90 percent or more of the price or taking possession before formal completion), the effective date can fall before legal completion and the 14-day window starts from that earlier date.
