Example Letter of Authority for Stamp Duty Land Tax Submission to HMRC

Authorising an Agent to Deal with HMRC on an SDLT Matter

An SDLT letter of authority is a signed instruction from the taxpayer telling HMRC that a named agent, such as a solicitor or tax adviser, can act for them on a specific Stamp Duty Land Tax matter. The letter should clearly identify the taxpayer, the agent, and the transaction, and it should say whether the agent can only discuss the matter or also receive correspondence and any repayment.

• HMRC usually needs written authority before it will discuss a taxpayer’s SDLT affairs with an agent.
• The letter should include the taxpayer’s and agent’s names, addresses, telephone numbers, and the property details or UTRN if available.
• The authority should make clear what it covers, such as speaking to HMRC, receiving future correspondence, or both.
• If the taxpayer wants HMRC to pay a repayment to the agent, this must be stated separately and clearly, with the relevant bank details.
• To avoid delay or confusion, the letter should be specific, signed, and dated, especially where there are multiple properties, transactions, or taxpayers.

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How to authorise an agent to deal with HMRC on an SDLT matter

This page explains what an SDLT letter of authority is, what HMRC’s example letter is intended to do, and what information it should contain. It matters if you want a solicitor, tax adviser, or other agent to speak to HMRC and receive correspondence about a particular Stamp Duty Land Tax matter.

What this rule is about

HMRC will usually need clear authority before it discusses a taxpayer’s SDLT affairs with someone else. A letter of authority is a written instruction from the taxpayer telling HMRC that a named agent can act for them in relation to a specified SDLT matter.

The source material is not setting out a detailed legal test. It gives a practical example of the wording a taxpayer can use to authorise an agent. The purpose is administrative: it helps HMRC identify the taxpayer, the property transaction, the authorised agent, and the scope of the authority.

What the official source says

HMRC provides a draft SDLT letter of authority that can be completed and sent to:

BT – Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
United Kingdom

The example letter includes:

• the Unique Transaction Reference Number, if there is one
• details of the property or properties the authority relates to
• the taxpayer’s name, address, and telephone number
• the agent’s name, address, and telephone number
• a statement authorising HMRC to correspond with the agent and include the agent in future correspondence about the matter

The example also includes an optional repayment section. If relevant, the taxpayer can authorise HMRC to make repayments to the agent on the taxpayer’s behalf and provide the bank account details to be used.

What this means in practice

If you want an agent to handle an SDLT issue for you, HMRC’s example shows the sort of information it expects to see. The key practical point is that the authority should identify both the taxpayer and the SDLT matter clearly enough for HMRC to act on it.

This is especially important where:

• there is already an SDLT return or enquiry and HMRC needs the UTRN or property details to match the authority to the case
• more than one property or transaction is involved
• the taxpayer wants HMRC to send future correspondence to the agent
• a repayment may arise and the taxpayer wants that repayment made to the agent rather than directly to the taxpayer

The repayment wording is separate for a reason. Authorising an agent to correspond with HMRC is not necessarily the same as authorising HMRC to pay money to that agent. If repayment authority is needed, it should be stated expressly and the relevant bank details should be included.

How to analyse it

When preparing an SDLT letter of authority, the useful questions are:

• Who is giving the authority? The taxpayer should be clearly identified.
• Who is being authorised? The agent’s full contact details should be included.
• What SDLT matter does it cover? Use the UTRN if available and identify the relevant property or properties.
• What is the scope of the authority? Is it only to discuss the matter, or also to receive correspondence?
• Is repayment authority needed? If so, say so clearly and provide the bank account details HMRC is being asked to use.
• Has the letter been signed and dated? HMRC’s example includes both.

In substance, the more precisely the letter identifies the transaction and the authority being granted, the less likely there is to be delay or confusion.

Example

A buyer filed an SDLT return on a residential purchase and later asks their tax adviser to deal with HMRC about an amendment. The buyer sends HMRC a signed letter naming the adviser, giving the property address, the UTRN, and asking HMRC to copy the adviser into all future correspondence about that SDLT matter. If the buyer also expects a repayment and wants HMRC to send it to the adviser’s client account, the letter should say that expressly and include the relevant bank details.

Why this can be difficult in practice

The source material is only an example letter, so it does not answer every procedural question. In practice, difficulties can arise if:

• the property or transaction is not described clearly enough for HMRC to identify it
• there are multiple taxpayers and it is unclear whether all necessary parties have given authority
• the letter authorises correspondence but says nothing about repayments
• the repayment section is completed but the account details are incomplete or inconsistent
• an agent is intended to deal with only one SDLT transaction, but the wording is drafted too broadly or too vaguely

The official material does not set out broader rules on agency or substitute for any other HMRC process that may apply. Its main value is as a practical template showing the information HMRC expects to receive.

Key takeaways

• An SDLT letter of authority lets HMRC deal with a named agent about a specified SDLT matter.
• The letter should identify the taxpayer, the agent, and the relevant property or UTRN clearly.
• If you want HMRC to send any repayment to the agent, that authority should be stated separately and expressly.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example Letter of Authority for Stamp Duty Land Tax Submission to HMRC

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