Stamp duty land tax – Changes to the filing and payment process

The measure

The time limit to file a stamp duty land tax (SDLT) return and pay the tax due will reduce from 30 days after the effective date of the transaction to 14 days. The 14 day time limit will apply to transactions to purchase real estate in England and Northern Ireland.

Who is affected?

All purchasers of real estate in England and Northern Ireland.

When will the measure come into effect?

The 14 day time limit will apply to transactions with an effective date on or after 1 March 2019.