Key takeaways
- An SDLT return must be filed, and the tax paid, within 14 days of the effective date, usually completion.
- A return is needed for most purchases over £40,000, even if no tax is due because of a relief.
- Solicitors and conveyancers usually file online for the buyer; the buyer remains legally responsible.
- Late returns attract a £100 penalty, rising to £200 after three months, with tax-geared penalties after 12 months.
- You can amend a return within 12 months of the filing date, for example to claim a refund.
Stamp Duty Land Tax (SDLT) has one of the shortest deadlines in the tax system. The return and payment are due 14 days after completion, and the Land Registry will not register a purchase without proof the return has been filed. In practice your solicitor handles it, but it helps to know what is involved.
When you need to file
You must file an SDLT return for most land and property transactions in England and Northern Ireland, including:
- purchases of freehold property for £40,000 or more
- assignments of leases with 7 years or more to run, for £40,000 or more
- grants of new leases of 7 years or more where the premium is £40,000 or more, or the annual rent is £1,000 or more
- leases of under 7 years where tax is due
- transactions where a relief is claimed, even if the SDLT is nil
You do not need to file for exempt transactions such as gifts with no consideration, inheritances, and transfers on divorce under a court order.
The deadline: 14 days
The return must be filed, and the tax paid, within 14 days of the effective date of the transaction. The effective date is usually completion, but can be earlier if the buyer takes possession or pays most of the price before completion (“substantial performance”).
| Completion | Return and payment due |
|---|---|
| 2 November 2026 | 16 November 2026 |
| 18 December 2026 | 1 January 2027 |
The 14-day period was reduced from 30 days on 1 March 2019.
Who files and how
- Most returns are filed online by the buyer’s solicitor or conveyancer, who usually collects the SDLT from the buyer before completion and pays HMRC.
- You can file yourself online, or on a paper SDLT1 form, but most buyers rely on their conveyancer.
- The buyer is legally responsible for the return and payment, even if an agent files it.
After filing, HMRC issues an SDLT5 certificate (online filers receive it immediately). The Land Registry needs this to register the new owner.
Paying SDLT
Pay by bank transfer, Faster Payments, CHAPS or online card payment, using the Unique Transaction Reference Number (UTRN) on the return. Payment is due at the same time as the return.
Penalties and interest
| How late is the return | Penalty |
|---|---|
| Up to 3 months | £100 |
| Over 3 months | £200 |
| Over 12 months | Tax-geared penalty up to the amount of tax due |
Interest is charged on late payment from the end of the 14-day period, at the Bank of England base rate plus 4%. Inaccuracy penalties apply to errors, such as claiming relief you were not entitled to.
Amending a return
You can amend an SDLT return within 12 months of the filing date (the 14-day deadline), for example to correct the price or claim a relief you missed. After that, overpayment relief claims can be made within four years. The separate claim to reclaim the 5% surcharge after selling a previous main home has its own time limits; see SDLT reliefs.
Later returns
Some transactions need further returns after completion:
- when contingent or uncertain consideration, such as overage, becomes payable
- on lease events such as rent reviews in the first five years, holding over or variations
- when a relief is withdrawn, for example group relief clawback
Frequently asked questions
How long do you have to pay stamp duty?
14 days from completion (the effective date of the transaction), when both the return and payment are due.
Do I need to file an SDLT return if no tax is due?
Usually yes, if the purchase is £40,000 or more, including when a relief such as first-time buyer relief reduces the tax to nil.
Who files the SDLT return?
Usually the buyer’s solicitor or conveyancer files it online, but the buyer is legally responsible.
What is the penalty for a late SDLT return?
£100 if up to three months late, £200 after that, and a tax-geared penalty if more than 12 months late, plus interest on unpaid tax.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.