HMRC have published a response to their consultation ‘Stamp duty land tax: changes to the filing and payment process.

The original consultation covered the proposal at Autumn Statement 2015 to reduce the SDLT filing and payment deadline from 30 to 14 days from 2017/18, as well as improvements to the filing and payment process.

In their response HMRC state that:

  • The introduction of the shorter 14 day filing and payment window will be delayed until 2018/19.
  • This will allow more time to consider how to deal with complex transactions involving properties subject to a lease, where there is a requirement to provide additional information.  This may include separating the extra information from the main SDLT return.
  • HMRC will also further consider:
    • Potential improvements to the SDLT online service.
    • The introduction of mandatory online filing and payment.
  • Proposals to reject paper returns by agents, and to allow users to input direct debit details on the return will be dropped.


Our guide: Stamp Duty Land Tax: rates & reliefs

The consultation documents can be found here.

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