HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1
Principles and Concepts of SDLTM62520 Guidance
This section of the HMRC internal manual provides detailed guidance on processing questions 49, 50, and 51 of the SDLT1 form. It is intended to assist HMRC staff in handling these specific queries effectively.
- Clarifies the processing steps for SDLT1 form questions.
- Offers additional insights for HMRC staff.
- Aims to ensure consistent application of procedures.
- Supports accurate and efficient tax processing.
Read the original guidance here:
HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1
Guidance for Completing Questions 49, 50, and 51 on SDLT1
When completing your Stamp Duty Land Tax (SDLT) return, it is essential to provide the correct details and unique identifiers. This ensures that your return is processed promptly and without issues. You must provide accurate information based on whether the purchaser is an individual or not. Mistakes in these details can lead to complications, including having to submit a new return if errors occur.
For Individuals
If you are an individual or are helping someone else who is an individual, the following information will guide you in answering questions 49 to 51 on form SDLT1 (these are questions 1.49 to 1.51 online).
| Question | When to Answer | When Not to Answer |
|---|---|---|
| Question 49 (1.49 online) | Answer this if you are completing the form for yourself or for a client who is an individual. You should provide the correct National Insurance Number for the main buyer. This must not be a temporary number. A National Insurance Number typically looks like this: XX 99 99 99 X. You can find it on payslips or any letters from the Department for Work and Pensions or Jobcentre Plus. Also, provide the date of birth for the main buyer. | Do not answer question 49 if the main buyer does not have a National Insurance Number. If this is the case, leave the date of birth field blank and go directly to question 51.2 (1.51.2 online). |
| Question 51.2 (1.51.2 online) | Answer this only if you did not answer question 49. You will need to provide a non-UK tax reference. If you don’t have one, give one of the following: passport number, driving licence number, or ID card number. Ensure you also answer question 51.3 (1.51.3 online). | Do not answer this question if you provided an answer to question 49. |
| Question 51.3 (1.51.3 online) | Enter the country where the reference you provided was issued. | Do not answer this question if you answered question 49. |
If you do not have any unique identifiers, you can contact the Stamp Taxes helpline for assistance.
For Purchasers Who Are Not Individuals
If the purchaser is not an individual, the table below explains how to correctly respond to questions 49 to 51 on form SDLT1.
| Question | When to Answer | When Not to Answer |
|---|---|---|
| Questions 50 or 51 (1.50 or 1.51 online) | You must answer either question 50 or question 51. It is important not to answer both questions; you should pick one that applies. | Do not answer both questions 50 and 51. |
| Question 50 (1.50 online) | Provide the VAT registration number. Ensure that this number is valid. It must be 9 digits long, contain no letters, and must not start with 00. | Do not answer this question if there is no VAT registration number. In this case, leave the field blank and go on to question 51.1 (1.51.1 online). |
| Question 51.1 (1.51.1 online) | If the purchaser is a company, provide the UK Company Unique Tax Reference Number. If it is a partnership, provide the UK Partnership Unique Tax Reference Number. Make sure the number is valid and 10 digits long, as supplied by HMRC. Be careful not to confuse this with the Company Registration Number (CRN) that is issued by Companies House. | Do not use the Company Registration Number in this section. Doing so will cause your form to be rejected. If you do not have a Company or Partnership UTR, go directly to question 51.2 (1.51.2 online). |
| Question 51.2 (1.51.2 online) | You can provide one of the following: Company Registration Number (issued by Companies House). If you do not have this information, enter a non-UK tax reference. | Do not answer this question if you provided an answer to either question 50 or question 51.1. |
| Question 51.3 (1.51.3 online) | Enter the country where the reference you provided was issued. | Do not answer this question if you answered either question 50 or 51.1. |
If you are unable to provide any unique identifiers, please reach out to the Stamp Taxes helpline for help.
Useful article? You may find it helpful to read the original guidance here: HMRC SDLT: SDLTM62520 – Processing: Further Guidance for questions 49, 50 and 51 SDLT1
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