Autumn Budget 2017: 14 day SDLT filing and payment deadline from 1 March 2019

The current SDLT filing and payment deadline is 30 days from the effective date of the transaction. In the Spring Budget 2017, HMRC announced that the reduction of this filing and payment window would be delayed until after April 2018.

In the Autumn Budget 2017, HMRC confirmed that the new 14 day filing and payment window will apply to land transactions with an effective date on or after 1 March 2019.

This reduction in filing and payment will have the greatest impact on conveyancing solicitors who will now have a shorter deadline to pay the SDLT over and complete the SDLT return.