Stamp duty land tax: changes to the filing and payment process

The government announced at Autumn Statement 2015 that it will:

• reduce the stamp duty land tax (SDLT) filing and payment window from 30 days to 14 days in 2017 to 2018
• consult on the SDLT filing and payment process in 2016

SDLT is chargeable on acquisitions of land in England, Wales and Northern Ireland. The current processes for filing a SDLT return and paying the SDLT are effective, but improvements could be made which would increase efficiency, and reduce the compliance burden and costs for both HMRC and customers.

This consultation document seeks views on proposed changes, their design and implementation.

The government welcomes views from businesses, individuals or other interested parties.