UK We use some essential cookies to make this website work. Accept additional cookies Reject additional cookies View cookies. Hide this message. Home Housing and local services Owning and renting a property. Stamp Duty Land Tax. Residential property rates You usually pay Stamp Duty Land Tax SDLT on increasing portions of the property price when you buy residential property, for example a house or flat.
You may not have to pay the higher rates if you exchanged contracts before 26 November Print entire guide. Related content Buying or selling your home Leasehold property. You can make payment at your own branch by cheque or cash. Write your character UTRN reference number on the back of the cheque. If you filed a paper return and wish to pay by cheque at the same time, send your return and payment to:. If you filed electronically but choose to pay by cheque, send your payment enclosing a payslip or quoting a UTRN to avoid delay to:.
Information about a non-refundable fee for corporate debit cards has been updated. Information about a non-refundable fee for corporate debit cards being introduced from 1 November has been added. The SDLT payments and returns time limit has been changed from 30 days to 14 days of the 'effective' transaction date. Guidance on paying by cheque through the post has been updated. Guide updated to show payments can't be made with a personal credit card.
If you file a paper return and wish to pay by cheque the return address for payment has been amended. Guidance updated to show it won't be possible to pay at the Post Office from 15 December Information about payments at a Post Office from December has been added to the guide.
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It is mandatory to procure user consent prior to running these cookies on your website. This is on condition that no other consideration is given. A husband decides to transfer a half share in a property he owns to his wife. The amount outstanding is more than the current threshold, so SDLT is payable, even if the husband keeps the mortgage. He must tell HMRC about the transaction. When property is transferred to a company, SDLT may be payable on its market value, not the consideration given.
Higher rates of SDLT may be charged from 1 April on purchases of additional residential properties. Purchase deadlines extended for reduced rates for Stamp duty Land Tax. Check what you need to do. To help us improve GOV.
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