Moving Tax
UK stamp duty calculator and guides

When Is Stamp Duty Due?

Stamp duty must be paid within 14 days of completion. Your solicitor files the SDLT return and pays the tax on your behalf, deducting it from your funds. Late payment incurs penalties: £100 after 14 days, £200 after 3 months, plus interest.

The 14-day deadline

You must file your SDLT return and pay stamp duty within 14 days of the completion date1. Completion is when ownership legally transfers, not when you exchange contracts.

Who pays stamp duty?

Your solicitor or conveyancer handles the payment. They calculate the SDLT due, file the return online with HMRC, and pay from your deposit or mortgage funds.

Late payment penalties

  • Day 15+: £100 penalty
  • 3 months late: Additional £100 (£200 total)
  • 6 months late: Daily penalties of £10/day, plus interest

Sources

  1. HMRC, Pay Stamp Duty Land Tax, gov.uk, accessed 24 June 2026