Tax payable in relation to a land transaction must be paid no later than the filing date for the relevant land-transaction return (s. 86(1)).

For the filing date, see ¶90-100.

The land-transaction return must include a self-assessment of the tax chargeable (s. 76(3)).

Mechanics for payment of tax

The latest HMRC guidance ( indicates that there are six ways to pay:

Online or ‘Faster Payments’


At the taxpayer’s bank or building society

Online debit or corporate credit card


By cheque through the post

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