Signing the land transaction
return
The purchaser signs in person
The purchaser is responsible for the information given in the return including
any supplementary forms, plans and schedules that are enclosed. If someone
acting on the purchaser’s behalf completes the return, the purchaser
is still responsible for its completion.
Electronic submission
Special rules apply if the return is submitted
electronically, either through Stamp Taxes Online or (for Scottish transactions)
through ARTL.
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Special situations
The normal rule is that every purchaser must sign the return personally.
This rule is modified where the purchaser is one of the following:
- trustees – any one trustee can sign the declaration
- partnership – the declaration may be signed by all of the partners
or by a representative partner (or, for a Scottish partnership, one of
the partners acting as trustees for the firm can sign)
- company – the declaration must be signed by the proper officer
of the company or any other person having authority to act on its behalf
- the attorney – where a power of attorney is in force.
Purchasers for whom no power of attorney is held but who are unable to
control their own affairs may also have the return completed and signed
on their behalf by the following authorised persons:
- a Receiver appointed by the Court of Protection (England and Wales)
- a Guardian or authorised person appointed by the sheriff under the
Adults with Incapacity (Scotland) Act 2000
- a Controller appointed by the Office of Care and Protection (Northern
Ireland)
- an attorney appointed under an enduring or continuing power, registered
in the appropriate court, or in Scotland with the Office of the Public
Guardian, or
- any person so authorised by any one of the above courts.
