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The payment window for stamp duty land tax SDLT has been halved to 14 days affecting commercial and residential property transactions while a new penalty system will also come into force with immediate effect. Stamp duty land tax SDLT now has to be paid within 14 days of the sale, down from 30 days with effect 1 March The current penalty regime for late filings and payments will remain in place and SDLT defaulting purchasers will have to pay an automatic fixed penalty for failure to return by the filing date. The amount of the penalty depends on the lateness of the return. In addition, in extreme cases where a filing is a year or more late, HMRC will also charge a tax-based penalty, which can amount to the full amount of the tax due on the return.
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Stamp duty land tax payment window cut to 14 days

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Stamp duty land tax payment window cut to 14 days | Accountancy Daily

UK uses cookies which are essential for the site to work. We also use non-essential cookies to help us improve government digital services. Any data collected is anonymised. By continuing to use this site, you agree to our use of cookies. You can change your cookie settings at any time. The payment deadline is the same as the return. You can pay any SDLT as soon as you have submitted the return.

Stamp Duty Land Tax online and paper returns

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