About the purchaser

SDLT1 Q49. Number of purchasers

You must complete this question.

For the purposes of the stamp duty land tax return, purchaser includes a tenant, lessee or transferee who acquires or is granted a lease or tenancy and the acquirer of any other interest.

If more than one purchaser, complete questions 65 to 69. If more than two, complete a separate supplementary return SDLT 2 for each additional purchaser.

As purchasers are jointly and severally liable for the tax it makes no difference which name appears on which form (SDLT1 or SDLT2). A partnership counts as a single purchaser.

Where the purchaser is a bare trustee acting on behalf of a beneficial owner, enter the beneficial owner.

SDLT1 Q50. National Insurance number of first purchaser

Only complete this question if the first named purchaser is an individual who has a known National Insurance number. This will be formed of 9 characters without any spaces. The first 2 characters must be letters, the next 6 numeric and then a final letter. If the final letter is not known use a space. Do not enter a temporary National Insurance number, initial letters TN, instead leave blank.

SDLT1 Q51. Title of first purchaser

Enter the correct title of the purchaser if an individual. You should also show the purchaser's first name at question 53.

SDLT1 Q52. Family or company name of purchaser

You must answer this question.

Enter the first named purchaser's surname (family name). If the purchaser is a partnership, a company or other corporate body, enter the appropriate name and move to question 54. Also complete supplementary form SDLT4 if the purchaser is a company. The named purchaser must be the beneficial owner, see notes for question 55.

You may use no more than 28 characters, including spaces. If necessary, abbreviate.

SDLT1 Q53. First name of first purchaser

Only show the first name where the first purchaser is an individual. You must have first entered a title at question 51. You may use no more than 28 characters.

SDLT1 Q54. Address of first purchaser

You must answer this question.

Show the address of the person named at question 52, correct as from the effective date at question 4. If it is the same address as that given at question 28 (address or situation of property bought), indicate this in the first part. If it is not the same address you must complete the remaining parts of the question. If the purchaser is a limited company show the address of the registered office.

SDLT1 Q55. Purchaser as trustee

You must answer this question.

SDLTM31700 If the interest in land is acquired on trust and the purchaser is a trustee or is one of several trustees answer "‘Yes". If the lessee under a lease is a bare trustee then they are treated as the lessee by virtue of FA03/Sch16/Para3.3. Again the answer will be "Yes”.

Answer ‘No’ in all other cases including:

  • In England and Wales and in Northern Ireland where co-owners hold on trust for themselves;
  • Where bare trustees (nominees) are acting on behalf of the beneficial owner (except as detailed above when the bare trustee(s) is/are the lessee(s)). The person(s) for whom the bare trustees (nominees) act is responsible for completing and signing the land transaction return as the true purchaser (beneficial owner).

Note: The ‘Revenue certificate (form SDLT5)’ will bear the name of the beneficial owner. To register the land in the name of the legal owner (acting as bare trustee) send a letter with the certificate to the land registry. Give details of the legal owner in whose name the title is to be registered in place of the beneficial owner who is named on the ‘Revenue certificate (form SDLT5)’.

SDLT1 Q56. Purchaser's daytime telephone number

Show the purchaser's telephone number. This will help us if we need contact the purchaser about the return. Please use no more than 14 characters, including spaces.

Top

SDLT1 Q57. Purchaser and vendor connected

You must answer this question.

Answer ‘Yes’ if any purchaser is connected with any vendor; if not then answer ‘No’. For a full account of connected persons see section 839 Income & Corporation Taxes Act 1988.

Examples:

  • Husband & wife are connected
  • A person is connected with his or her brother or sister
  • A person is connected with a company that he or she controls and two companies are connected if the same person controls both of them.

SDLT1 Q58. Address for certificate

You must answer this question.

Show where the ‘Revenue certificate (form SDLT5)’ should be sent. On receipt of a properly completed return and payment of the correct tax we will issue a certificate. This certificate must be presented when applying for registration of title or documents.

If you select 'agent', the ‘Revenue certificate (form SDLT5)’ will be sent to the agent whose details you provide in questions 60 and either 61 or 62. If you select 'property' it will be sent to the address shown for question 28 and if you indicate 'purchaser' it will go to the address shown for question 54.

SDLT1 Q59. Authority for agent to act

You must answer this question if you enter an agent's name at question 60.

Question 58 only concerns the address to which the ‘Revenue certificate (form SDLT5)’ is to be sent. This is a separate question concerning any further information we may need to obtain from you.

Answer ‘Yes’ if any correspondence arising from the submission of this return is to be dealt with by an agent. If not, answer ‘No’.

We expect that the majority of land transaction returns will be completed on the purchaser's behalf by a solicitor, licensed conveyancer or accountant. The purchaser needs to decide whether they wish any correspondence arising from the submission of the return to be dealt with by an agent.

But it remains the purchaser’s responsibility to ensure that the return is completed fully and truthfully and that the correct amount of tax is paid. That responsibility is accepted by signing the declaration in question 71.

SDLT1 Q60. Agent's name

You must answer this question if you have answered ‘Yes’ at question 59 and/or have selected agent's address at question 58.

If the purchaser has someone acting as their agent, for example a solicitor, licensed conveyancer or accountant, show that person's name here and complete questions 61 to 64. You may use no more than 28 characters, including spaces. If necessary, please abbreviate.

If the purchaser is acting leave blank. Go to question 65 if another purchaser is involved or go to question 70 if not.

SDLT1 Q61. Agent's address

If there is an agent shown at question 60, either question 61, or question 62 if the agent uses DX, must be completed.

SDLT1 Q62. Agent's DX and Exchange

This must be completed if you have not supplied a full address for question 61. You may use no more than 28 characters, including spaces. You must follow the instructions found in the table at 'Completing the forms for automatic processing’.

SDLT1 Q63. Agent's reference

You may use no more than 14 characters, including spaces.

SDLT1 Q64. Agent's telephone number

You may use no more than 14 characters, including spaces.