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Stamp duty guides
Plain-English guides to Stamp Duty Land Tax (SDLT) in England and Northern Ireland — the reliefs and surcharges that change the bill, leases, deadlines, penalties and how the return is filed with HMRC.
Quick answer
Stamp Duty Land Tax (SDLT) is paid by the buyer of land or property in England and Northern Ireland. It is charged in bands — 0% up to £125,000 for a standard home purchase — with relief for first-time buyers, extra rates for second homes, companies and non-UK residents, and a return due within 14 days of completion.
First-time buyer reliefWho qualifies, the £300,000 / £500,000 limits and what happens above the cap.
Second homes and the 5% higher ratesWhen the higher rates apply, replacing a main home and claiming a refund.
The 2% non-resident surchargeThe 183-day test, joint buyers, companies and reclaiming the surcharge.
Companies and the 17% rateHigher rates for companies, the flat 17% rate over £500,000 and the reliefs.
SDLT on leasesTax on the premium and on the net present value (NPV) of the rent.
Deadlines and late-filing penaltiesThe 14-day rule, the effective date, penalties, interest and appeals.
How to file an SDLT returnStep by step: who files, Stamp Taxes Online, the forms, the UTRN and payment.
The SDLT5 certificateWhat it is, when you get it, why the Land Registry needs it and lost certificates.
SDLT glossaryPlain-English definitions: effective date, NPV, UTRN, STORN, SDLT5 and more.
Rates and reference
- SDLT rates 2025/26 — every band, surcharge and relief for England and Northern Ireland.
- Land Transaction Tax rates — the Welsh equivalent of SDLT.
- LBTT rates — Scotland, including the Additional Dwelling Supplement.
- The SDLT filing guide — the forms SDLT1 to SDLT5 for professionals.