SDLTM31600 - Application

Joint purchasers FA03/S103

This section applies to a land transaction where there are two or more purchasers who are or will be jointly entitled to the interest acquired. It does not, however, apply to partnerships or trustees.

Generally any obligation imposed on a purchaser is imposed on the purchasers jointly but may be discharged by any one of them.

Therefore, if the transaction is a notifiable transaction, only a single land transaction return is required, although the declaration that the land transaction return or self certificate is complete and correct must be made by all the purchasers by virtue of F03/S103(4).

Anything required or authorised by the stamp duty land tax regime to be done in relation to the purchasers must be done in relation to all of them, so that, for example, HM Revenue & Customs would request further information from all joint purchasers.

Also, any liability of a purchaser is joint and several, so a failure to submit a land transaction return and pay the tax due will attract interest and penalties which can be recovered from all or any of the joint purchasers.

Any formal notice issued by HM Revenue & Customs must be issued to all purchasers and will not be effective against any of them unless notice of it is given to each of them (provided their identity is known).

If an appeal arises, it may be brought by any of the purchasers but can only be settled with the agreement of all the purchasers and a decision binds them all.