How to Pay Stamp Duty: SDLT, LBTT and LTT Payment Guide

For most buyers, stamp duty is paid through their solicitor as part of the conveyancing process. You transfer the funds, your solicitor files the return and makes the payment, and you receive confirmation. But understanding the mechanics behind that process matters: knowing what your solicitor is doing on your behalf, what you need to provide, and what options exist if you are handling things yourself will help you avoid delays and ensure nothing is missed before completion day.

This article covers how payment works in England and Northern Ireland, Scotland, and Wales, with direct links to official guidance for each jurisdiction. If you have not yet worked out how much you owe, use the stamp duty calculator first.

Who Is Responsible for Paying

The legal obligation to pay stamp duty rests with the buyer, not the solicitor. As HMRC's guidance on SDLT returns confirms: "It's your responsibility to tell HMRC and pay any SDLT you owe. Most people use a solicitor or legal conveyancer to act on their behalf."

The same principle applies in Scotland and Wales. GOV.WALES confirms that LTT "is a self-assessed tax. It's the responsibility of the taxpayer to complete and submit an accurate tax return and pay any tax due."

Your solicitor handles the mechanics in practice, but if something goes wrong, the liability falls on you. This is why checking the stamp duty figure on your completion statement before you transfer the funds matters.

How to Pay SDLT in England and Northern Ireland

SDLT must be paid and an SDLT return filed with HMRC within 14 days of the effective date of your transaction. In most purchases the effective date is the date of completion. The deadline includes weekends and bank holidays, so if your deadline falls on a Saturday, HMRC must receive your payment by the end of the previous working day.

HMRC's official guidance on how to pay SDLT sets out the following accepted payment methods.

Online bank account payment (Pay by bank account)

You can pay by approving a payment directly through your online or mobile banking account. On HMRC's payment portal you select the "pay by bank account" option and are redirected to sign in to your bank. The payment is usually instant but can take up to two hours. HMRC treats this as received on the date you approve it, including on weekends and bank holidays.

Debit or corporate credit card

You can pay online using a debit card or a corporate credit card. Personal credit cards are not accepted. There is a non-refundable fee for corporate credit and debit card payments. As with the bank account option, HMRC accepts this as received on the date you make the payment.

Bank transfer (Faster Payments, CHAPS, or Bacs)

You can pay by bank transfer using HMRC's sort code and account number. HMRC's guidance confirms that Faster Payments usually reach its account on the same or next day, including weekends and bank holidays. CHAPS payments typically arrive the same working day if made within your bank's processing times. Bacs transfers take three working days, so if you are using Bacs and the deadline is close, allow enough time for the payment to clear.

Whichever transfer method you use, you must quote your 11-character Unique Transaction Reference Number (UTRN) as the payment reference. The UTRN is always nine numbers followed by two letters, for example 123456789MC. You will find it on your paper SDLT return or on your electronic SDLT5 certificate. Using the wrong reference number will delay allocation of your payment and may trigger a reminder from HMRC.

Cheque

You can pay by cheque at your own bank branch. You will need your UTRN. HMRC accepts the payment on the date you make it at the branch. This method is rarely used for residential purchases given the tight 14-day window.

What happens after payment

Once HMRC receives the return and payment it issues an SDLT5 certificate. Your solicitor uses this certificate when submitting the application to register you as the new owner at HM Land Registry. Without the certificate, Land Registry will not accept the registration. This is why your solicitor will have the stamp duty funds in their client account before completion, not after.

Making the payment yourself

If you are conducting your own conveyancing without a solicitor, you must file a paper SDLT1 return and pay directly. HMRC's online filing service is only available to registered solicitors and legal conveyancers. You can pay through HMRC's payment portal at gov.uk/guidance/pay-stamp-duty-land-tax once you have submitted your paper return and received your UTRN. Self-conveyancing is not possible on a mortgaged purchase because lenders require a solicitor to act on their behalf.

How to Pay LBTT in Scotland

In Scotland, LBTT must be paid and a return filed with Revenue Scotland within 30 days of the effective date of the transaction. Your solicitor submits the return through Revenue Scotland's online portal (SETS) and makes payment electronically at the same time.

When the return is submitted, Revenue Scotland generates a 13-character unique transaction reference beginning with "RS" followed by seven numbers and four letters. This reference must be quoted on all payments and correspondence relating to the transaction.

Revenue Scotland accepts payment by Bacs and by cheque. Direct debit is also available for solicitors who have registered for it. As Revenue Scotland's guidance confirms, tax is treated as paid on time if payment arrangements are made at the time of filing and full payment is received no later than the filing deadline.

Registers of Scotland will not accept a title registration application unless Revenue Scotland has confirmed that a valid return has been submitted and any tax paid. Your solicitor therefore deals with the LBTT return before or on the day of completion.

For the figures you will need to budget for, use the Scotland LBTT calculator.

How to Pay LTT in Wales

In Wales, LTT must be paid and a return filed with the Welsh Revenue Authority within 30 days of the day after the effective date. GOV.WALES confirms that once a return is submitted, you pay using the 12-digit Unique Transaction Reference Number (UTRN) from your online account as the payment reference.

If you are using a solicitor, they file the LTT return online through the WRA's portal and arrange payment on your behalf. Solicitors have been required to file LTT online since July 2023. If you are not using a solicitor, you need to contact the WRA to request a paper return: email contact@wra.gov.wales or call 03000 254 000.

As in England and Scotland, submitting the LTT return and making payment is a condition of registration. HM Land Registry in Wales will not register the title transfer without confirmation from the WRA that the return has been filed and any tax paid.

For the figures you will need, use the Wales LTT calculator.

Payment Methods Compared Across the UK

Region	Tax	Deadline	Who you pay	Reference number
England and Northern Ireland	SDLT	14 days from completion	HMRC	11-character UTRN (e.g. 123456789MC)
Scotland	LBTT	30 days from completion	Revenue Scotland	13-character reference (RS + 7 digits + 4 letters)
Wales	LTT	30 days from day after completion	Welsh Revenue Authority	12-digit UTRN

What Your Solicitor Puts in the Completion Statement

Your solicitor will produce a completion statement before the completion date. This document sets out all the funds you need to transfer to their client account ahead of completion. Stamp duty will appear as a separate line item. You should check this figure against what the stamp duty calculator shows for your purchase price and buyer type before transferring the money.

Common reasons a figure on a completion statement might look unexpected include:

• The solicitor has applied the additional property rate because you will temporarily own two properties. If you plan to sell your existing home within 36 months this produces a larger upfront payment, though you can later claim a refund. See the stamp duty refund page for how that process works.
• A first-time buyer relief has not been applied when you believed you qualified, or has been applied when it should not have been. The relief is only available if all buyers on the transaction have never owned a residential property anywhere in the world.
• The property is in Scotland or Wales, so the rates are different from SDLT in England. A buyer unfamiliar with LBTT or LTT might compare against the wrong set of figures.

If the figure looks wrong, raise it with your solicitor before you transfer the funds. It is far easier to correct before completion than after.

Can Stamp Duty Be Added to Your Mortgage?

In most cases, no. Stamp duty is an upfront cash cost paid at completion. Most mortgage lenders will not lend additional funds specifically to cover stamp duty, because the tax is not part of the property's value that secures the loan.

Some buyers increase their overall mortgage borrowing slightly to free up savings that can cover the stamp duty, but this depends on the lender's affordability assessment and loan-to-value limits. This is a decision to make with your mortgage adviser well before the offer stage, not on completion day.

Stamp duty should be budgeted for separately alongside your deposit, solicitor fees, and survey costs. Use the stamp duty calculator to get the figure early so it does not come as a surprise on the completion statement.

Amending a Return After Payment

If an error is discovered in the return after it has been filed, it can be amended. In England and Northern Ireland, HMRC's guidance confirms you can amend an SDLT return within 12 months of the original filing date. In Scotland, Revenue Scotland allows amendments within 12 months of the filing date. In Wales, the WRA allows amendments within 12 months of filing; claims outside that window require a separate refund claim and are subject to a four-year time limit.

An amendment may result in additional tax being due, or in a refund if you overpaid. If you overpaid because you qualified for first-time buyer relief that was not applied, amending the return within 12 months is the straightforward route to claiming the difference back.

For overpayments specifically relating to the additional property surcharge, where you have since sold your previous main residence, the process is different. See the stamp duty refund page for a full explanation of eligibility and how to claim.

Frequently Asked Questions

How do I pay stamp duty if I have a solicitor?

Your solicitor handles everything. They will include the stamp duty figure in your completion statement, collect the funds from you before completion, file the return online with HMRC (or Revenue Scotland, or the Welsh Revenue Authority depending on where the property is located), and make the payment electronically. You do not need to contact HMRC directly. You will receive a copy of the tax certificate once the return is processed.

What payment methods does HMRC accept for SDLT?

HMRC accepts payment by online bank account approval, debit card, corporate credit card, Faster Payments, CHAPS, and Bacs bank transfer, and by cheque at a bank branch. Personal credit cards are not accepted. Faster Payments and online bank approval are the most common methods used in residential conveyancing. Whichever method is used, the correct UTRN must be quoted as the payment reference.

Do I need the SDLT5 certificate before I can move in?

You can move in on completion day regardless of when the SDLT5 certificate is issued. The certificate is needed for the Land Registry registration, which happens after completion. Your solicitor will have dealt with the SDLT return and payment before completion as a matter of course, so the certificate will typically be with them on the day. The registration is a step that happens in the background over the following days and weeks.

What is the UTRN and where do I find it?

The Unique Transaction Reference Number is the payment reference you need when making SDLT payment to HMRC. It is an 11-character code made up of nine numbers and two letters. You will find it on your paper SDLT1 return or on the electronic SDLT5 certificate issued after the return is submitted. Using the wrong reference number delays allocation of your payment and can lead to penalty notices even if you have paid.

Can I pay stamp duty with a personal credit card?

No. HMRC does not accept personal credit cards for SDLT payment. You can use a debit card or a corporate credit card online, though a non-refundable fee applies to the corporate card option. Bank transfer or online bank account approval are the most straightforward alternatives.

What if I overpay stamp duty?

If you have overpaid, you can amend the SDLT return within 12 months of the original filing date to claim a refund from HMRC. If the overpayment was because of the additional property surcharge and you have since sold your previous main residence, there is a separate refund process. See the stamp duty refund page for how that works and the applicable time limits.

Is stamp duty part of the mortgage or paid separately?

Stamp duty is a separate upfront cost paid at completion. It is not part of the mortgage and most lenders will not advance funds specifically to cover it. You need to have the full stamp duty amount available in cash alongside your deposit. Budget for it early using the stamp duty calculator so the amount is factored in from the start of your property search.

Disclaimer: This article is for general information purposes only and does not constitute legal or tax advice. Payment procedures can vary depending on the nature of the transaction. Always confirm the process and the correct amount with your solicitor or licensed conveyancer before completion.

Written by Ali Walton. Last updated June 2026.