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.

Bar-coded land transaction returns allowing the agent to sign

If form SDLT1 is completed on a computer screen a paper printout for a fully completed form displays a 2D barcode at the foot of each page. If the agent does not know the effective date of the transaction (question 4), the agent may:

  • fully complete form SDLT1 apart from question 4 which remains blank
  • print out form SDLT1 without a barcode or an entry for the effective date
  • complete any necessary supplementary forms, SDLT2, 3 and 4
  • forward the return (form SDLT1 together with any necessary supplementary forms) to the client for signature.

The client:

  • signs the form(s) to confirm that the information on the return is correct and, apart from question 4, complete
  • gives the return back to the agent who keeps it. It must not be submitted to HM Revenue & Customs.

On establishing the effective date of the transaction the agent should:

  • access the computer’s saved details of the return
  • enter the effective date at question 4 of the SDLT1
  • validate the information on the form
  • print out form SDLT1 showing a barcode on each page.

The agent signs the return to confirm that:

  • the purchaser has declared that, with the exception of the effective date, the return is correct and complete, and
  • the purchaser has authorised the agent to complete and sign the return, and
  • the effective date is correct to the best of the agent’s knowledge.

The agent sends the return that the agent has signed direct to us.

The form of declaration uses the term ‘agent’, as an ‘agent’ is somebody authorised by the purchaser(s) to act on their behalf. In practice we would normally expect this to be the solicitor, licensed conveyancer or other practitioner acting in the property transaction, but anyone may be authorised to act as an agent. This authorisation is specific to the transaction being notified.

If you are using a method of completing a return that employs 2D barcode technology you do not have to use this procedure. You may instead print out a fully completed form including the effective date. The purchaser signs it and it is submitted to us in the normal way.

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.