SDLTM07100 - Scope: Who is chargeable
General FA03/S43
The purchaser is the person who is obliged to fulfil any
reporting requirements and pay the tax due.
The purchaser is the person who acquires the subject matter
of a land transaction. The identity of the purchaser will depend on
the nature of the land transaction. For example
| Transaction | Purchaser |
| Land transfer | Transferee |
| Conveyance | Transferee |
| Assignment | Assignee |
| Assignation | Assignee |
| Grant of lease | Lessee or tenant |
| Surrender of lease | Landlord |
| Grant of rights including easement, servitude or profit a prendre | Person who becomes entitled to the right |
| Variation | Person whose estate, interest or right is benefited or enlarged |
| Making or release of a covenant or condition | Person whose estate, interest or right is benefited or enlarged |
It is the duty of the purchaser, or each of them, to complete
and send a land transaction return to HM Revenue & Customs,
although it may be done by their agent.
FA03/SCH10/PARA1 states that the land transaction return must
include a declaration by the purchaser, or each of them, that the
return is to the best of their knowledge correct and complete.
Even if completed by the purchaser's agent the declaration
must be signed by the purchaser.
