Stamp Duty Land Tax: how and when to pay, as HMRC updates its guidance

HM Revenue & Customs (HMRC) has published guidance on GOV.UK on paying Stamp Duty Land Tax (SDLT). The latest change, made on 24 September 2026, covers the consequences of using the wrong payment reference number.

Who it applies to

SDLT is paid when property is bought or transferred in England and Northern Ireland. It does not apply in Scotland (where Land and Buildings Transaction Tax has applied since 1 April 2015) or in Wales (where Land Transaction Tax has applied since 1 April 2018).

Payment deadline

The return and payment are due within 14 days of the "effective" transaction date. This is usually the completion date, but it can also be the date the buyer is entitled to take possession, the date the first rent payment is due, or the date at least 90% of the payment has been made.

If the deadline falls on a weekend or bank holiday, the money must reach HMRC by the end of the previous working day. Missing the deadline can mean a penalty, interest or both.

Reference number

You need the 11-character unique transaction reference (9 numbers and 2 letters), found on your paper return or electronic SDLT5 certificate. According to the updated guidance, a wrong reference can delay the payment, lead to it being used for a different tax bill you owe, and trigger a payment reminder. If a payment has gone to the wrong bill, you can contact HMRC's SDLT enquiries and ask for it to be moved.

Ways to pay

• Online through your bank account: you approve the payment in online or mobile banking. It is usually instant but can take up to 2 hours to show in your account.
• Debit card or corporate credit card: a non-refundable fee applies to corporate credit or debit cards. Personal credit cards cannot be used. The payment counts from the date you make it, including weekends and bank holidays.
• Bank transfer: CHAPS or Faster Payments arrive the same or next working day, while Bacs needs 3 working days. Make a separate payment for each reference number. Payments must be in pounds sterling, and your bank may charge a fee for other currencies.
• Cheque: made payable to "HM Revenue and Customs only", with the reference number on the back. Do not fold it or attach it to other papers. The address depends on whether you filed a paper or electronic return.

What this means for you

The guidance applies to anyone buying property in England or Northern Ireland. When buying, keep an eye on the 14-day deadline, copy the reference number carefully and allow for the time your chosen payment method takes. A solicitor or adviser handling the purchase usually arranges this, but it is worth checking who files the return and makes the payment. People paying from an overseas account can use the overseas bank details given on the GOV.UK page.