THE PROPERTY FILTER TAKE
HMRC published updated guidance on 26 June 2026 confirming the 14-day SDLT filing and payment deadline, with fixed penalties of £100 or £200 for late returns.
Filing more than 12 months late can trigger a tax-based penalty up to the full SDLT amount - on a £7,500 liability, that is up to £7,700 in total fines before interest.
Speak to your accountant before completing any purchase to confirm the SDLT amount due and your exact filing deadline.
HMRC published guidance on 26 June 2026 confirming the rules on late Stamp Duty Land Tax (SDLT) returns. Miss the 14-day deadline and you face automatic fixed penalties. Leave it more than 12 months and the fine can match your entire tax bill.
This guidance applies to England and Northern Ireland only.
The Penalty for Filing Late
According to GOV.UK HMRC guidance (published 26 June 2026), you must file your SDLT return and pay any tax due within 14 days of the effective date of the transaction - normally your completion date. Miss that window and the automatic penalties kick in immediately.
File up to three months late: £100 fixed penalty. File more than three months late: £200. After 12 months, HMRC can also charge a tax-based penalty of up to the full amount of SDLT owed, on top of the fixed £200.
Worked example. Say your SDLT liability is £7,500 (this is illustrative - use the stamp duty calculator to find your actual figure).
6 weeks late: £100 fixed penalty, plus interest on £7,500 from day 15.
4 months late: £200 fixed penalty, plus accrued interest.
13 months late: £200 fixed penalty plus a tax-based penalty of up to £7,500 - total exposure up to £7,700, not counting interest.
The longer you leave it, the worse it gets.
Late Payment Interest
If you pay your SDLT late, interest runs from the day after payment was due. HMRC uses the official rate set by HM Treasury. It compounds, so delay costs more the longer it continues.
Interest is not a penalty and you cannot appeal it. HMRC treats it as compensation for not receiving the money on time. You must pay it.
If you think HMRC caused your late payment, or that the interest calculation is wrong, write to them. Request a full breakdown and explain your reasoning. That is your only route if you dispute the amount.
How to Appeal - and What to Do Now
You can appeal a late filing penalty if an unusual event - one that was unforeseeable or beyond your control - stopped you from filing on time. It must have made it impossible for you to file yourself or to arrange for someone else to file.
Routine delays and competing priorities will not qualify. HMRC applies a high bar for what counts as a reasonable excuse.
The simplest protection is a diary reminder. Know your completion date, count 14 days forward, and set an alert on day one. If a solicitor or conveyancer is handling the transaction, confirm with them in writing who is submitting the SDLT return and when.
For landlords and investors buying through a company or acquiring additional dwellings, the SDLT position can be more complex. See our guide to property investment strategies and business and tax structure for background. Whatever your structure, speak to your accountant or tax adviser about your specific liability before you complete.
Key takeaways
The SDLT deadline is 14 days from completion - both the return and the payment must arrive within that window.
Fixed penalties: £100 (up to 3 months late) or £200 (more than 3 months late), per HMRC guidance published 26 June 2026.
After 12 months, HMRC can charge a tax-based penalty up to the full SDLT amount on top of the £200 fixed penalty.
Late payment interest cannot be appealed. It runs from day 15 until you pay.
This applies in England and Northern Ireland only.
HMRC published guidance on 26 June 2026 confirming the rules on late Stamp Duty Land Tax (SDLT) returns. Miss the 14-day deadline and you face automatic fixed penalties. Leave it more than 12 months and the fine can match your entire tax bill.
This guidance applies to England and Northern Ireland only.
The Penalty for Filing Late
According to GOV.UK HMRC guidance (published 26 June 2026), you must file your SDLT return and pay any tax due within 14 days of the effective date of the transaction - normally your completion date. Miss that window and the automatic penalties kick in immediately.
File up to three months late: £100 fixed penalty. File more than three months late: £200. After 12 months, HMRC can also charge a tax-based penalty of up to the full amount of SDLT owed, on top of the fixed £200.
Worked example. Say your SDLT liability is £7,500 (this is illustrative - use the stamp duty calculator to find your actual figure).
6 weeks late: £100 fixed penalty, plus interest on £7,500 from day 15.
4 months late: £200 fixed penalty, plus accrued interest.
13 months late: £200 fixed penalty plus a tax-based penalty of up to £7,500 - total exposure up to £7,700, not counting interest.
The longer you leave it, the worse it gets.
Late Payment Interest
If you pay your SDLT late, interest runs from the day after payment was due. HMRC uses the official rate set by HM Treasury. It compounds, so delay costs more the longer it continues.
Interest is not a penalty and you cannot appeal it. HMRC treats it as compensation for not receiving the money on time. You must pay it.
If you think HMRC caused your late payment, or that the interest calculation is wrong, write to them. Request a full breakdown and explain your reasoning. That is your only route if you dispute the amount.
How to Appeal - and What to Do Now
You can appeal a late filing penalty if an unusual event - one that was unforeseeable or beyond your control - stopped you from filing on time. It must have made it impossible for you to file yourself or to arrange for someone else to file.
Routine delays and competing priorities will not qualify. HMRC applies a high bar for what counts as a reasonable excuse.
The simplest protection is a diary reminder. Know your completion date, count 14 days forward, and set an alert on day one. If a solicitor or conveyancer is handling the transaction, confirm with them in writing who is submitting the SDLT return and when.
For landlords and investors buying through a company or acquiring additional dwellings, the SDLT position can be more complex. See our guide to property investment strategies and business and tax structure for background. Whatever your structure, speak to your accountant or tax adviser about your specific liability before you complete.
Key takeaways
The SDLT deadline is 14 days from completion - both the return and the payment must arrive within that window.
Fixed penalties: £100 (up to 3 months late) or £200 (more than 3 months late), per HMRC guidance published 26 June 2026.
After 12 months, HMRC can charge a tax-based penalty up to the full SDLT amount on top of the £200 fixed penalty.
Late payment interest cannot be appealed. It runs from day 15 until you pay.
This applies in England and Northern Ireland only.
Frequently asked questions
Frequently asked questions
What is the SDLT filing deadline?
What are the penalties for a late SDLT return?
Can I appeal a late SDLT filing penalty?
Does SDLT apply in Scotland and Wales?
