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Paying the Duty

  1. Overview
  2. Details needed to file a return
  3. How do you pay Stamp Duty?
  4. Expression of doubt
  5. Stamp Certificates
  6. What happens if you file and pay late?
  7. Do you need to keep records?
  8. Appeals

How do you pay Stamp Duty?

You file a Stamp Duty return. You pay the duty as part of the process of filing the return.

If you are registered to use Revenue Online Service (ROS) and you have a ROS Digital Certificate, you file your return on ROS. If you are not already registered for ROS, you can register if you pay any of the following taxes:

  • Income Tax (but not PAYE)
  • Corporation Tax (CT)
  • Capital Gains Tax (CGT)
  • Value-Added Tax (VAT)
  • PREM (Employers' Tax).

For information on how to register for ROS and how to obtain a ROS Digital Certificate, see ROS.

To pay Stamp Duty you must set up a ROS Debit Instruction (RDI).

You may be an existing ROS customer using an RDI to pay other taxes and duties. However, you need to set up a separate RDI for Stamp Duty. You may nominate the same bank account for the payment of Stamp Duty as you have nominated for the payment of other taxes and duties.

You use your RDI to authorise payment by clicking the Sign & Submit button on the Payment Screen of the online return.

Once you file your return and pay the Stamp Duty liability, ROS issues a stamp certificate to your ROS inbox. You print this down and attach it to the instrument. When attached, it means the instrument has been stamped.

Using an agent or advisor to file the return

Many accountable persons employ another person such as a solicitor, an accountant or tax advisor:

  • to file the return
  • and
  • pay over the Stamp Duty

on their behalf.

Solicitors, accountants and other agents or advisors filing returns on behalf of their clients need to nominate their 'Firm's Client Account' when setting up the RDI. All Stamp Duty payments will be taken from this account. If Stamp Duty is overpaid, Revenue will make all refunds validly claimed by the filer to this account.

Help to complete a return

For help in completing the various fields on the online return, you should click on Form Help icon in the top left corner of each screen of the return. In addition, you should read the help guide on completing a return online.

Tax Advisor Identification Number (TAIN)

You cannot access ROS to file a Stamp Duty return using a TAIN. Before you apply for a ROS Digital Certificate, you should ask your firm's ROS Administrator if the firm already has a ROS Digital Certificate. Your firm may have a ROS Digital Certificate to pay, for example, the firm's VAT. If that is the case, your firm's ROS Administrator can enable you to file a Stamp Duty return.

Contacting Revenue about your Stamp Duty return

ROS assigns each Stamp Duty return a unique Document ID. This is a nine digit number followed by a letter. You will find this number at the top of the return. You should quote this number in any contact you have with Revenue regarding your Stamp Duty return.

Next: Expression of doubt

Published: 31 January 2024 Print this page

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