Short answer
You pay Stamp Duty Land Tax (SDLT) on a property in England or Northern Ireland within 14 days of completion. The buyer owes it, and your solicitor normally files the return and sends the money to HMRC for you.
1. The 14-day deadline
The SDLT return and the tax are both due within 14 days of the effective date of the transaction. For most purchases that is the completion date. Completion on 3 November 2026 means HMRC must have the return and payment by 17 November 2026. Scotland (LBTT) and Wales (LTT) are handled by their own revenue bodies and have different deadlines.
2. Who pays and who files
- The buyer is liable for the tax. The seller pays nothing.
- Your conveyancer normally collects the amount from you before completion, files the return online and pays HMRC.
- The return gives you a Unique Transaction Reference Number (UTRN) and an SDLT5 certificate, which the Land Registry needs. Keep both, because the reference is needed for any refund claim.
- If you file yourself, you must do it on the GOV.UK service or by paper return, and pay within the same 14 days.
3. What happens if you pay late
| When the return is filed | Penalty |
|---|---|
| Up to 3 months late | £100 |
| More than 3 months late | £200 |
| Still unfiled after 12 months | Further penalty based on the tax due |
Interest also accrues on any unpaid tax from the day after it was due, whether or not a penalty applies. If you think you missed the deadline, tell your solicitor or HMRC straight away.
4. Reclaiming the higher rates when you sell your old home
If you buy a new main home before selling your old one, the extra 5% for additional dwellings usually applies because you own two properties on completion day. If you then sell the old home within 3 years, you can claim the extra tax back.
- 1Sell your previous main home within 3 years of completing the new purchase.
- 2Claim within 12 months of the sale date, or 12 months of the new home's SDLT filing date, whichever is later (sales on or after 29 October 2018). Older material that quotes 3 months is out of date.
- 3Claim on HMRC's online repayment service or on paper form SDLT16, with the new home's SDLT reference, the sale details and your bank details.
Only exceptional circumstances that affect many people at once, not a slow sale, can extend the 3-year limit.
5. First-time buyers: check you really qualify
Relief means no SDLT up to £300,000 and 5% on the part from £300,001 to £500,000. You qualify only if every buyer is an individual who has never owned any residential property anywhere in the world, you will live in it as your main home, and the price is £500,000 or less. Above that, relief is lost on the whole price. One joint buyer who has owned before removes the relief for everyone.
6. Worked example
You buy a £400,000 home as a first-time buyer and complete on 3 November 2026.
| Band | Rate | Tax |
|---|---|---|
| £0 to £300,000 | 0% | £0 |
| £300,001 to £400,000 | 5% | £5,000 |
| Total, due by 17 November 2026 | £5,000 |
A home mover at the same price pays £0 on the first £125,000, 2% on the next £125,000 (£2,500) and 5% on the last £150,000 (£7,500), which is £10,000. Check your own figure with the calculator below.
7. Frequently asked questions
When do you pay stamp duty on a house in the UK?expand_more
Within 14 days of the effective date of the transaction, which is normally the completion date. The SDLT return and the payment both have to reach HMRC by then. Your solicitor usually handles it.
Do you pay stamp duty before or after completion?expand_more
In practice your solicitor asks for the money before completion, files the return on completion day and pays HMRC straight away. The legal deadline is 14 days after completion.
What is the penalty for paying stamp duty late?expand_more
A £100 penalty if the return is up to three months late, £200 after that, plus a further tax-based penalty if it is still outstanding after 12 months. Interest runs on unpaid tax from the day after it was due.
Can you get stamp duty back when you sell your old home?expand_more
Yes. If you paid the higher rates because you still owned your old main home and sell it within three years, you can claim back the extra tax. For sales on or after 29 October 2018 the claim limit is 12 months.