Stamp duty land tax meaning

    Stamp duty land tax is a tax paid by buyers on property purchases in England above a threshold set by HMRC. It is charged in bands, with different rates for first-time buyers and for additional properties. Your conveyancer normally files the return and pays it from your funds after completion.

    Stamp duty land tax is one of the terms you are likely to meet when buying or selling a home in England. Here is what it means in plain English, and where it fits into your move.

    England only

    Stamp duty land tax applies in England and Northern Ireland. Wales charges land transaction tax and Scotland charges land and buildings transaction tax instead, with different thresholds and rules.

    Rates and thresholds change, so always check the current HMRC guidance or ask your conveyancer for a figure specific to your purchase.

    Key takeaway

    Stamp duty land tax is a tax paid by buyers on property purchases in England above a threshold set by HMRC. It is charged in bands, with different rates for first-time buyers and for additional properties. Your conveyancer normally files the return and pays it from your funds after completion.

    Frequently asked questions

    When do I pay stamp duty?

    It is payable after completion, within the deadline set by HMRC. In practice your conveyancer submits the return and pays it from money you provide at completion.

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    Written and reviewed by the MyMoveMate team. Published 2026-08-11, last reviewed 2026-08-11. MyMoveMate is operated by PM Product Solutions Limited (company number 17155942).

    Coverage: Residential property moves in England only. MyMoveMate is an organisational tool. It is not an estate agent, conveyancer, surveyor, mortgage adviser or solicitor, and it does not give legal, tax or financial advice.

    This page is general information about moving home in England, not legal, tax or financial advice. Timings are typical rather than guaranteed. Speak to your conveyancer, estate agent or mortgage adviser about your own move.

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