"We’d caution people not to get distracted by proposals that are still at the discussion stage. The Autumn Budget will cover a lot of ground, and while staggered payments may sound attractive, they’re far from guaranteed"
- Sean Swimby - SCA Tax
Property tax specialist SCA Tax has welcomed reports that Chancellor Rachel Reeves is considering allowing homebuyers to pay Stamp Duty in instalments, describing the idea as a ‘positive step’ toward increasing housing market activity. However, the firm cautions that the proposal is still speculative and that wider reform and greater transparency are needed.
The Treasury is currently reviewing the proposal ahead of the Autumn Budget. If adopted, it would allow homebuyers to spread Stamp Duty Land Tax (SDLT) payments over a set period rather than paying the full amount upon completion.
Reports indicate that staggered or deferred payment models are being explored to ease affordability pressures, particularly for first-time buyers and those purchasing higher-value homes, where Stamp Duty liabilities can exceed £10,000. The move aims to lower the upfront cost of buying, improve mobility within the housing market, and support transaction volumes at a time when high mortgage rates and living costs continue to challenge buyers.
SCA Tax is urging potential purchasers not to postpone moves in anticipation of changes that may not materialise.
“Anything that helps stimulate the housing market and improves affordability for buyers is a positive step,” said Sean Swimby, director and founder of SCA Tax. “But we’d caution people not to get distracted by proposals that are still at the discussion stage. The Autumn Budget will cover a lot of ground, and while staggered payments may sound attractive, they’re far from guaranteed.”
“There is also a lack of understanding in the market about the types of reliefs available for property developers, and the information from the Government could be much more transparent,” Swimby continued. “It’s very convoluted and not very accessible. The Government is happy to take payments but won’t notify people if they’ve overpaid. And there’s almost no reliefs available for landlords – so it would be great to see more introduced for them.”
SCA Tax notes that while instalment-based payment options might provide short-term assistance, fragmented reform would not address the underlying issues within the current system.
“The system is so complex that even experienced professionals can struggle to apply it correctly,” explained Swimby. “We’d like to see genuine clarity for both buyers and developers, and a fairer spread of reliefs across the sector, not just temporary fixes.”
A review by SCA Tax of more than 7,000 property transactions found that around 11% of buyers had overpaid Stamp Duty, often due to misclassification or missed reliefs. The average refund was nearly £13,000, underscoring how easily mistakes occur under the existing framework.
The firm is calling for reform efforts to focus not only on affordability but also on simplifying guidance, expanding reliefs for landlords and developers, and improving HMRC’s tools, including the online SDLT calculator, to ensure they reflect real property scenarios accurately.
Until those changes are implemented, SCA Tax warns that confusion and overpayment are likely to persist.
For buyers, landlords and developers seeking accuracy in their transactions, SCA Tax provides both pre-completion and post-completion reviews. These services offer independent, evidence-based assessments of SDLT and Land Transaction Tax (LTT), helping clients identify eligible reliefs and avoid costly overpayments or HMRC disputes.
