Figures and rules read 22 October 2026
When Do You Pay Stamp Duty?
Not at exchange — at completion. The return and the payment are both due within 14 days of the effective date, and the clock is not generous.
The effective date is normally completion
SDLT is triggered by the "effective date" of the transaction, which is normally the day of completion. The 14-day deadline runs from that date, not from exchange of contracts and not from the day you move in.
The deadline used to be 30 days
GOV.UK records the change: from 1 March 2019 the SDLT payments and returns time limit changed from 30 days to 14 days of the effective transaction date. Guides written before that date are wrong.
Usually your conveyancer files it
In practice the solicitor or conveyancer submits the return and pays the tax as part of the completion process, and the money comes out of the completion statement. If you are buying without a conveyancer, the obligation is yours.
How you can pay
GOV.UK lists the accepted payment methods and notes that personal credit cards cannot be used. Corporate debit cards carry a non-refundable fee.
Late filing
Missing the deadline means penalties and interest, even where no tax was due — the return itself is the obligation.
Where to go next
Rules read from GOV.UK, Revenue Scotland and GOV.WALES on 22 October 2026. General information only — not legal or tax advice.