To avoid penalties for late payment, SDLT (and LTT in Wales) must generally be paid to HMRC within 14 days of the transaction. Wherever possible, you should ensure that Central Office is in funds to discharge the SDLT upon completion of the corresponding transaction. (This is routinely a bank requirement if a mortgage is involved.) In exceptional cases, you can agree to receipt of funds for the duty payable up to five business days following completion. should be made promptly on receipt of funds and never left to the last minute.
You should email the SDLT5 to the Cashier. The SDLT5 has a unique transaction reference which enables the Cashier to pay SDLT online and without delay, but you will still need to request the transfer of funds through Keyed-In.
Note: Where the details on the SDLT5 do not match our records, then a signed CAT will be required.
Hint: Be very careful to follow this process correctly. It is very difficult to obtain a replacement SDLT5.