Stamp duty guide
When Do You Pay Stamp Duty?
You pay stamp duty within 14 days of completion in England and Northern Ireland, and within 30 days of the day after the effective date (usually completion) in Scotland and Wales; the buyer pays, and a solicitor or conveyancer usually sends the return for you.
Quick answers
- England and Northern Ireland
- Pay Stamp Duty Land Tax within 14 days of completion.
- Scotland
- Pay Land and Buildings Transaction Tax within 30 days of the day after the effective date (usually completion).
- Wales
- Pay Land Transaction Tax within 30 days from the day after the effective date (usually completion).
- Who pays?
- The buyer, not the seller. Your solicitor or conveyancer usually sends the return and pays it for you.
When do you pay stamp duty in each nation?
| Nation | Tax | Deadline |
|---|---|---|
| England and Northern Ireland | Stamp Duty Land Tax | Within 14 days of completion (GOV.UK) |
| Scotland | Land and Buildings Transaction Tax | Within 30 days of the day after the effective date (usually completion) (Revenue Scotland) |
| Wales | Land Transaction Tax | Within 30 days from the day after the effective date (usually completion) (Welsh Revenue Authority) |
Who pays stamp duty: the buyer or the seller?
The buyer pays. GOV.UK says you must pay Stamp Duty Land Tax if you buy a property, so you do not pay stamp duty when you sell a house. (GOV.UK)
Who sends the return?
England and Northern Ireland: a solicitor, agent or conveyancer usually files the return and pays the tax for you. (GOV.UK)
Scotland: A solicitor or other agent can submit the return for you, confirming they have authority to act and that you have declared the information correct. (Revenue Scotland)
Wales: If you have a solicitor or conveyancer, they can file your return online and pay the tax for you. Without one, you file a paper return and pay it yourself. (Welsh Revenue Authority)
What happens if you pay late?
- England and Northern Ireland: If you do not file your return and pay within 14 days of completion, you may be charged penalties and interest. (GOV.UK)
- Scotland: Interest is charged on any tax not paid by the filing date, and you may have to pay a penalty if the return is late or the tax is paid late. (Revenue Scotland)
- Wales: If full payment is not received by the due date, you may be charged penalties and interest. (Welsh Revenue Authority)
Can you get stamp duty back?
If you paid the extra charge for a second home and then sell your old main home within the time limit, you can usually claim it back. See the rules for each nation in our second home stamp duty guide.
Questions people ask
When do you have to pay stamp duty?
In England and Northern Ireland, within 14 days of completion. In Scotland and Wales, within 30 days of the day after the effective date (usually completion). The date that counts is usually completion.
Who pays stamp duty, the buyer or the seller?
The buyer. GOV.UK says you must pay Stamp Duty Land Tax if you buy a property; Scotland and Wales work the same way with LBTT and LTT.
Do you pay stamp duty when you sell a house?
No. Stamp duty is paid by the person buying, so you only pay it on the home you buy, not the one you sell.
Who sends the stamp duty return?
Usually your solicitor or conveyancer. In England and Northern Ireland they usually file the return and pay for you, and add it to their bill. In Scotland and Wales your solicitor or agent can do the same.
What happens if I pay stamp duty late?
You may be charged penalties and interest in every nation. The rules for each are on this page, with a link to the official guidance.
Do I pay stamp duty at exchange or completion?
The deadline usually runs from completion (the effective date of the purchase). In England and Northern Ireland, a solicitor or conveyancer usually pays it for you on completion day.
Is stamp duty paid in Wales?
Not Stamp Duty Land Tax. Since 1 April 2018 Wales has Land Transaction Tax, due within 30 days from the day after the effective date (usually completion).