Post Completion – Seller's Solicitor: By when must SDLT be paid?

Post Completion – Seller's Solicitor: By when must SDLT be paid?

• A. Within 7 days
• B. Within 30 days
• C. Within 60 days
• D. Within 90 days

Answer: (B)

SDLT becomes due when the transfer completes, and the return must be filed and the tax paid within 30 days of completion. The seller’s solicitor helps ensure the purchaser’s SDLT liability is calculated and the payment is made within that 30‑day window (using funds on completion). If it isn’t done by day 30, penalties and interest can apply. The other timeframes are outside the statutory deadline, so 30 days is the correct window.

SDLT becomes due when the transfer completes, and the return must be filed and the tax paid within 30 days of completion. The seller’s solicitor helps ensure the purchaser’s SDLT liability is calculated and the payment is made within that 30‑day window (using funds on completion). If it isn’t done by day 30, penalties and interest can apply. The other timeframes are outside the statutory deadline, so 30 days is the correct window.