Reminder of reduced time to file SDLT returns and pay the tax due

Buyers of commercial and residential property should be aware that the time limit to file a Stamp Duty Land Tax (SDLT) return and pay the tax due will reduce from 30 days to 14 days from 1 March 2019.

The obligation primarily falls on the taxpayer. For residential purchases there are obligations in relation to SDLT in the UK Finance Handbook.