Deadlines by Nation
| Nation | Tax | Deadline from completion |
|---|---|---|
| England / NI | SDLT | 14 days |
| Scotland | LBTT | 30 days |
| Wales | LTT | 30 days |
In practice, your solicitor or conveyancer usually files the return and pays the tax on your behalf out of funds held for completion — but the legal responsibility to file and pay on time is yours as the buyer.
What Happens If You're Late
Missing the deadline can trigger both a fixed penalty and daily interest on the unpaid amount, even if the return itself was filed on time but payment lagged. If you're using a solicitor, confirm with them in writing that the return has been filed and payment made — don't assume.
Bought via a second home, non-resident, or limited-company route? Those calculations carry their own filing nuances — check the second home, non-resident or limited company calculator for the specific figure due.
Frequently Asked Questions
14 days from the effective date of the transaction (usually completion) for SDLT in England and Northern Ireland.
Yes — both LBTT (Scotland) and LTT (Wales) give 30 days from completion, more than double the SDLT deadline in England/NI.
Legally, the buyer is responsible, even though a solicitor or conveyancer usually handles the filing and payment in practice. Always get written confirmation that it has been done.