You must answer this question if the first named purchaser is an individual who has a permanent National Insurance number. In all other cases you must complete either question 50 or 51. The National Insurance number is formed of nine characters without any spaces. The first two characters are letters, the next six are numeric and finally a letter. If the final letter is not known, leave the last box blank.
Do not enter a temporary National Insurance number instead leave blank - you can tell it's a temporary one as the initial letters will be TN.
If you give a National Insurance number you must also give a date of birth for the first purchaser (the person for whom you have given a National Insurance number). If you have not given a National Insurance number the date of birth must be left blank.
If you have answered question 49 go to question 52.
If you have not answered question 49 and the first purchaser does not have a VAT Registration Number, go to question 51
Do not answer this question if you have answered either question 49 or question 50. Instead go directly to question 52.
If you have a UK company or partnership Unique Taxpayer Reference (UTR) number enter it here. If you do not have either of these numbers, give any tax reference or other registration number for the purchaser in part 2 of this question and the place that issued that reference or registration - you should give the town, city, state, canton etc. as well as the country.
If you don't have any tax reference, you will need a reference from HMRC before you can submit a valid return. To get a reference phone the Stamp Taxes helpline , explain the position and leave a contact phone number. HMRC Stamp Taxes will contact you within 24 hours and take the purchaser's details. If appropriate, they will give you a reference number, which must be used for this and all subsequent land transaction notifications for that purchaser.
Contact details for Stamp Taxes helpline
You must answer this question.
A purchaser includes a tenant, lessee or transferee who acquires or is granted a lease or tenancy and the acquirer of any other interest.
If there is more than one purchaser, complete questions 67 to 71. If there are more than two purchasers, 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.
You should only use figures such as 1, 2 or 3, and not one, two or three.
Enter the correct title of the purchaser if an individual. You should also show the purchaser's first name at question 55.
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 go to question 56. Also complete supplementary form SDLT4 if the purchaser is a company. The named purchaser must be the beneficial owner, see guidance for question 57.
You may use no more than 28 characters, including spaces. If necessary, abbreviate.
Only show the first name where the first purchaser is an individual. You must have first entered a title at question 53. You may use no more than 28 characters.
You must answer this question.
Show the address of the person named at question 54, 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
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:
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.
You must answer this question.
Answer 'Yes' if any purchaser is connected with any vendor; if not then answer 'No'.
Examples:
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 62 and either 63 or 64. 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 56.
You must answer this question if you enter an agent's name at question 62.
Question 60 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 73.
You must answer this question if you have answered 'Yes' at question 61 and/or have selected agent's address at question 60.
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 63 to 66. You may use no more than 28 characters, including spaces. If necessary, please abbreviate.
If the purchaser is acting for themselves leave blank. Go to question 67 if another purchaser is involved or go to question 72 if not.
If there is an agent shown at question 62, either question 63, or question 64 if the agent uses DX, must be completed.
This must be completed if you have not supplied a full address for question 63.
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'.
You may use no more than 14 characters, including spaces.
You may use no more than 14 characters, including spaces.
