Paying the Duty


Instruments that are chargeable

You must file a Stamp Duty return in order to pay Stamp Duty. You pay the Stamp Duty as part of the process of filing the return.

You need to file a Stamp Duty return to claim certain exemptions or reliefs from Stamp Duty. For more information, see Stamp Duty exemptions and reliefs.

Stamp Duty is chargeable on instruments that transfer property to you as a gift. For information on instruments that are chargeable, see When is an instrument liable to Stamp Duty?.

Instruments that are not chargeable

You do not file a return for an instrument that is not chargeable to Stamp Duty. Stamp Duty is not chargeable on instruments that transfer property:

  • from a trustee or nominee to the beneficiary
  • from the beneficial owner to a trustee or nominee of the same beneficial owner
  • or
  • from one trustee or nominee to another trustee or nominee where there is no change in the beneficial owner.

Stamp Duty is not chargeable on instruments that transfer property to you under a will or on intestacy.

Rectifying mistake(s) found in instrument(s)

After the instrument has been executed, you may find a mistake in it. For example, there may be a mapping error or a typing error. The instrument may not correctly describe the property the parties had agreed to transfer.

Another instrument, usually called a Deed of Rectification, may be executed to correct the mistake. You should contact the Property Registration Authority if you require a Deed of Rectification.

Stamp Duty is not chargeable on Deeds of Rectification that only correct mistakes made in the original instrument. However, in certain circumstances, a Deed of Rectification will give rise to a Stamp Duty charge. For example, Stamp Duty is chargeable if the Deed of Rectification increases the consideration payable under the original instrument. In this case Stamp Duty is chargeable on the increase.

It may happen that an instrument is called a Deed of Rectification but it is actually an instrument that transfers property. If that is the case, Stamp Duty is chargeable.

Next: Details needed to file a return