Stamp Duty is a UK property tax you pay when you purchase a property or a piece of land. Otherwise known as Stamp Duty Land Tax or SDLT, it applies to people buying properties over a certain price in England and Northern Ireland – Scotland and Wales have slightly different schemes but the principles remain the same. The amount you pay depends on the purpose and value of the property you want to purchase, as well as the type of buyer you are,
e.g. first-time buyer, previous homeowner, landlord, etc

HMRC need to receive payment of Stamp Duty within 30 days of completion. To pay, you simply fill out an SDLT return and send it to HMRC. Your solicitor normally handles this for you at the same time they manage the transaction and submits the money to HMRC after completion.