Pay Land Transaction Tax

Once a tax return is submitted, the taxpayer or a solicitor or conveyancer on their behalf needs to pay any tax due.

LTT is a self-assessed tax. It's the responsibility of the taxpayer to complete and submit an accurate tax return and pay any tax due.

You must pay within 30 days from the day after the effective date of transaction. The effective date is usually the completion date.

If you file LTT online

Once you’ve submitted a return, you need to arrange payment of the tax due.

When you pay, use the 12-digit Unique Transaction Reference Number (UTRN) from your online account as the payment reference.

You should:

• check the payment is the exact amount shown as due on the tax return
• make a separate payment for each return

You should not round up or down to the nearest £.

If you’re submitting a paper return

You’ll need to calculate the tax to fill in your paper return and make payment.

You’ll not have a UTRN until your paper return is submitted and manually processed. Use one of the following for your payment reference:

• postcode of the land\surname of the buyer
• postcode of the land\buyer’s organisation name

For example, CF379EH\Bloggs

If you get a penalty

Use the UTRN on the penalty notice when making payments.

Digital payments

You can pay by:

• electronic funds transfer
• CHAPS
• BACS (payment must be sent 4 working days before due date)

Your bank payment reference must be:

• a UTRN (no gaps, letters ‘UTRN’ or anything else before the characters)
• a payment reference number for a paper return, for example CF379EH\Bloggs

If you have any queries about payment or need help, please contact us.