When Do You Pay Stamp Duty? UK Deadlines Explained

Stamp duty becomes due at the moment your property purchase completes. You then have a fixed window to file a return and pay the tax to the relevant authority. Miss that deadline and automatic penalties apply, regardless of how much tax you owe or whether you knew the deadline had passed.

This article explains exactly when the clock starts, how long you have to pay in each part of the UK, what your solicitor does on your behalf, and what happens if something goes wrong. It also covers a few situations where the deadline can start earlier than most buyers expect.

If you have not yet worked out how much tax you will owe, use the stamp duty calculator to get a figure before you reach completion day.

The Trigger: What "Effective Date" Means

Stamp duty in England and Northern Ireland is not triggered when you make an offer. It is not triggered when you exchange contracts. It is triggered on the "effective date" of the transaction, which in the vast majority of purchases is the date of completion: the day your solicitor transfers the purchase funds to the seller's solicitor, the transfer deed is executed, and you receive the keys.

This is confirmed in HMRC's official guidance on SDLT returns, which states that the effective date is "usually the date the transfer completes."

The practical consequence is that the rates in force on your completion date are the ones that apply to you. If a rate change is announced between the time you exchange contracts and the time you complete, the new rates apply. This is what happened to buyers who exchanged during the 2022 to 2025 temporary relief period but completed after April 2025, when the thresholds reverted. You can read more about how those thresholds work in our stamp duty thresholds explained guide.

When the Deadline Can Start Before Completion

There is one scenario that catches some buyers, particularly those purchasing new-build properties, off guard. If a contract is "substantially performed" before the formal legal completion takes place, the effective date moves forward to that earlier point, and the 14-day clock starts from there instead.

According to HMRC's guidance, substantial performance occurs when either of two things happens before completion:

• The buyer pays 90% or more of the total purchase price
• The buyer becomes entitled to possession of the property, for example by moving in or being handed the keys

In most straightforward residential purchases, neither of these occurs before legal completion, so this rule does not come into play. However, it is worth being aware of for off-plan or new-build purchases where developers sometimes request staged payments exceeding 90% of the purchase price before the title formally transfers. If that applies to your purchase, your solicitor should advise you accordingly.

The 14-Day Deadline in England and Northern Ireland

In England and Northern Ireland, you must file an SDLT return with HMRC and pay any tax owed within 14 calendar days of the effective date. Both the return and the payment must be received by HMRC within that window. Filing on day 14 but paying on day 15 still results in a late payment penalty.

The deadline includes weekends and bank holidays. There is no extension for them. The 14-day window replaced a previous 30-day deadline in March 2019. Some guidance published before that change, or which has not been updated since, still references 30 days. If you see that figure quoted anywhere, it is out of date for England and Northern Ireland.

Your solicitor handles the return and payment as part of the conveyancing process. They will include the stamp duty amount in your completion statement, collect the funds from you before completion day, submit the SDLT return online, and transfer payment to HMRC. Once HMRC receives the return and payment, it issues an SDLT5 certificate. Your solicitor needs this certificate to register you as the new owner at HM Land Registry. Without it, the Land Registry will not accept the registration application. In practice this means your solicitor will not complete unless the funds for stamp duty are already in their client account.

Deadlines in Scotland and Wales

Scotland and Wales operate their own property purchase taxes with different deadlines.

In Scotland, the Land and Buildings Transaction Tax (LBTT) return must be filed with Revenue Scotland within 30 days of the effective date. Your solicitor handles this in the same way as SDLT in England. Revenue Scotland must receive the return and any payment before the Registers of Scotland will accept an application to register the title. A return must be submitted even when the purchase price falls below the nil-rate threshold and no tax is due.

In Wales, the Land Transaction Tax (LTT) return must be filed with the Welsh Revenue Authority (WRA) within 30 days of the effective date. As in Scotland, a return is required even on transactions where no tax is payable. The WRA issues a receipt upon filing which is needed for title registration.

You can find current rates and calculate what you will owe for a Scottish purchase using the Scotland LBTT calculator, and for a Welsh purchase using the Wales LTT calculator.

Deadline comparison at a glance

Region	Tax	Authority	Deadline from completion
England and Northern Ireland	SDLT	HMRC	14 days
Scotland	LBTT	Revenue Scotland	30 days
Wales	LTT	Welsh Revenue Authority	30 days

What Your Solicitor Does and Why You Still Need to Know

In practice, the vast majority of buyers never interact with HMRC directly on stamp duty. Your solicitor or licensed conveyancer submits the SDLT return using HMRC's online service, deducts the tax amount from your completion funds, and makes the payment electronically. You receive a copy of the SDLT5 certificate as confirmation.

Even so, there are good reasons to understand the process yourself.

First, the funds must be with your solicitor before completion. If you are arranging a mortgage, your lender will release the loan funds to your solicitor on the day of completion, but you need to have already transferred your deposit and any stamp duty contribution beforehand. Your solicitor's completion statement will show the stamp duty figure as a line item. Check it before you transfer the money.

Second, if your solicitor applies the wrong buyer type or misses a relief you are entitled to, an overpayment results. You can amend an SDLT return within 12 months of the original filing date to claim a refund. After that window, corrections become considerably more difficult to pursue. Knowing what you should have paid before completion means you are in a better position to spot an error quickly.

Third, the responsibility for ensuring a correct and timely return ultimately sits with the buyer, not the solicitor. Most solicitors are highly reliable, but it is your tax obligation under the Finance Act 2003.

Do You Have to Pay Even If No Tax Is Due?

A return must still be filed in most cases even when the calculation produces zero tax. In England and Northern Ireland, if the purchase price exceeds £40,000, an SDLT return is required regardless of whether any tax is owed. This applies to first-time buyers purchasing below the £300,000 nil-rate threshold, for example. No payment is needed, but the return must still be submitted within 14 days.

The same principle applies in Scotland and Wales. A nil return must be submitted within the relevant deadline. Failure to file attracts the same late filing penalties whether or not any tax was due.

What Happens If You Miss the Deadline

HMRC applies late filing penalties automatically to SDLT returns filed after the 14-day deadline. The penalties escalate the longer the delay:

• Up to 3 months late: a fixed penalty of £100
• More than 3 months late: the fixed penalty increases to £200
• More than 12 months late: HMRC may apply a further tax-based penalty calculated as a percentage of the unpaid SDLT, on top of the fixed penalties

In addition to the fixed penalties, HMRC charges interest on any unpaid tax from the day after the deadline passes until the date of payment. The interest rate is set at the Bank of England base rate plus 2.5 percentage points and is calculated daily.

These penalties apply regardless of the reason for the delay. However, you can appeal a penalty to HMRC if you have a reasonable excuse. HMRC's guidance lists unexpected illness, bereavement, or technical failures with the online filing system as examples of circumstances that may qualify. Missing a deadline because you were unaware of it does not generally meet the threshold for a reasonable excuse.

In practice, because your solicitor files the return for you and does so as part of the conveyancing process, late filing is rare for standard purchases. It is most likely to arise in transactions handled without a solicitor, or in complex cases where there is a genuine dispute about the tax due.

Paying Stamp Duty on a Second Home Before You Sell Your First

If you complete the purchase of a new property before selling your existing home, you will temporarily own two properties. At completion you pay the higher additional property rate rather than standard rates. This is covered in more detail in our stamp duty rates explained guide.

The higher rate payment is made at the same time and through the same process as any other SDLT payment. Your solicitor will include the higher rate figure in the completion statement. If you then sell your previous main residence within 36 months, you can claim a refund of the surcharge. The refund claim must reach HMRC within 12 months of the date you sold the previous property, or within 12 months of the original SDLT filing date, whichever is later. See the stamp duty refund page for how to make that claim.

Frequently Asked Questions

When exactly does stamp duty need to be paid?

In England and Northern Ireland, SDLT must be paid and the return filed with HMRC within 14 calendar days of the effective date of the transaction, which is normally the completion date. In Scotland, the LBTT return must be filed with Revenue Scotland within 30 days. In Wales, the LTT return must be filed with the Welsh Revenue Authority within 30 days.

Does stamp duty have to be paid at exchange of contracts?

No. Stamp duty in England and Northern Ireland becomes due on the effective date of the transaction, which is normally the date of completion, not exchange. Exchanging contracts does not trigger the tax. The only exception is where the contract is "substantially performed" before completion, for example if you move in or pay 90% of the purchase price before the legal transfer completes.

Does my solicitor pay the stamp duty on my behalf?

Yes, in almost all cases. Your solicitor collects the stamp duty funds from you as part of the completion statement, files the SDLT return with HMRC online, and makes the payment electronically. You receive the SDLT5 certificate as confirmation. Your solicitor will need the stamp duty funds to be in their client account before they complete the purchase.

What is the SDLT5 certificate and why does it matter?

The SDLT5 is the certificate HMRC issues once it has received the SDLT return and any payment due. HM Land Registry requires this certificate before it will register you as the new owner of the property. Without it, your solicitor cannot complete the title registration. This is why your solicitor will always deal with the SDLT return before or on the day of completion.

What happens if stamp duty is paid late?

HMRC applies automatic late filing penalties starting at £100 for returns filed up to three months late, rising to £200 beyond three months, and potentially a tax-based penalty for returns more than 12 months overdue. Interest also accrues on any unpaid tax from the day after the deadline. You can appeal a penalty if you have a reasonable excuse, but simply not knowing about the deadline does not usually qualify.

Do you still need to file a return if no stamp duty is owed?

In most cases, yes. In England and Northern Ireland, if the purchase price exceeds £40,000 an SDLT return must be filed within 14 days even if the calculation produces a nil result, for example a first-time buyer purchasing below the £300,000 nil-rate threshold. The same applies in Scotland and Wales. Failure to file a nil return on time still attracts late filing penalties.

Can I pay stamp duty myself rather than through my solicitor?

Yes. If you are conducting your own conveyancing, you can file an SDLT return and pay directly through HMRC's online service at gov.uk/stamp-duty-land-tax/returns. You will need a Government Gateway account. However, self-conveyancing on a mortgaged purchase is not possible in practice, as most lenders require a solicitor to act on their behalf.

Disclaimer: This article is for general information purposes only and does not constitute legal or tax advice. The rules around stamp duty deadlines, penalties, and the substantial performance rule can be complex in certain transactions. Always confirm the position with your solicitor or licensed conveyancer before completion.

Written by Ali Walton. Last updated June 2026.