Example Letter Authorising Agent for Stamp Duty Land Tax Matters

SDLT letters of authority for HMRC

A letter of authority lets HMRC deal with an agent, such as a solicitor or tax adviser, about a specific Stamp Duty Land Tax matter. To avoid delays, the letter should clearly identify the taxpayer, the agent, and the transaction or property involved, and it should also say expressly if HMRC is allowed to send any repayment to the agent.

• HMRC will usually not discuss a taxpayer’s SDLT affairs with an agent unless it has clear written authority.
• The letter should include the SDLT matter details, including the UTRN if there is one, and the relevant property or properties.
• It should give both the taxpayer’s and the agent’s contact details and ask HMRC to correspond with the agent on that matter.
• If a repayment is to be paid to the agent, the letter must say this clearly and include the bank account details.
• The authority should be signed and dated by the taxpayer, as vague or incomplete letters may lead to HMRC refusing or limiting contact.
• Extra care may be needed where there are multiple properties, joint purchasers, or someone is signing on behalf of another person or a company.

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SDLT letter of authority: how to authorise an agent to deal with HMRC

This page explains HMRC’s example wording for a letter of authority in Stamp Duty Land Tax matters. A letter of authority allows HMRC to deal with an agent about a particular SDLT matter or property transaction. In some cases, it can also authorise HMRC to send a repayment to the agent on the taxpayer’s behalf.

What this rule is about

HMRC will usually need clear authority before it discusses a taxpayer’s SDLT affairs with someone else, such as a solicitor, tax adviser, or repayment agent. The source material is an example of the kind of letter HMRC expects to see.

The point is practical rather than technical. If HMRC does not have adequate authority, it may refuse to correspond with the agent or may limit what it will disclose. That can delay enquiries, amendments, repayment claims, or other SDLT administration.

The example letter is also designed to identify exactly what the authority covers. That matters because SDLT issues can relate to one transaction, several properties, a repayment claim, or a wider compliance issue. A vague authority may create uncertainty.

What the official source says

The HMRC material gives a model letter addressed to HMRC’s Stamp Duty Land Tax team. It says the taxpayer should:

• identify the SDLT matter, including the UTRN if applicable;
• identify the property or properties the agent is authorised to deal with;
• state that the taxpayer authorises the named agent to act on their behalf for SDLT matters relating to those details;
• give the taxpayer’s own contact details;
• give the agent’s contact details; and
• ask HMRC to correspond with the agent and include the agent in future correspondence about those matters.

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

The letter is then signed and dated by the taxpayer.

What this means in practice

If you want an agent to handle an SDLT matter with HMRC, the safest approach is to give HMRC a written authority that clearly identifies:

• who you are;
• who the agent is;
• which SDLT matter or property the authority covers; and
• whether the authority extends to receiving repayments.

This is not just an administrative formality. In practice, the scope of the authority matters. An authority tied to a named property or transaction may not automatically let the agent deal with unrelated SDLT issues. Similarly, authority to discuss the case is not necessarily the same as authority for HMRC to pay a repayment into the agent’s bank account unless that is expressly stated.

The inclusion of the UTRN, if there is one, helps HMRC match the authority to the correct SDLT record. The property details serve a similar purpose where there may be more than one transaction or more than one filing.

If a repayment is involved, HMRC’s example makes clear that the taxpayer should expressly authorise payment to the agent and provide the bank details. Without that express wording, HMRC may be unwilling to redirect the repayment.

How to analyse it

When preparing or checking a letter of authority for SDLT, ask these questions:

• Is the taxpayer clearly identified by name, address, and contact details?
• Is the agent clearly identified in the same way?
• Does the letter clearly identify the SDLT matter, such as the UTRN and the relevant property or properties?
• Does it say the agent is authorised to act on the taxpayer’s behalf for SDLT matters relating to that transaction or property?
• Does it ask HMRC to correspond with the agent and include the agent in future correspondence?
• If a repayment may arise, does the letter expressly authorise HMRC to pay the repayment to the agent?
• If repayment authority is given, are the bank account details included?
• Has the taxpayer signed and dated the letter?

This framework helps avoid a common problem: a letter that names an agent but does not clearly say what the agent may do.

Example

A buyer’s solicitor is dealing with an SDLT amendment after a land transaction return was submitted with an error. HMRC asks for further information. To allow the solicitor to deal directly with HMRC, the buyer sends a signed letter naming the solicitor, giving the property address and UTRN, and asking HMRC to send future correspondence to the solicitor.

If the amendment may lead to an SDLT repayment and the buyer wants that repayment sent to the solicitor’s client account, the letter should say so expressly and include the relevant bank details. If that repayment wording is omitted, the solicitor may still be able to correspond with HMRC, but HMRC may not treat the letter as authority to pay the refund to the solicitor.

Why this can be difficult in practice

The source material is only an example letter. It does not set out a full legal code on authority, nor does it explain every situation in which HMRC may ask for more evidence or a different form of authorisation.

Problems can arise where:

• the authority is too general and does not identify the SDLT matter clearly enough;
• there are multiple properties or transactions and it is unclear which are covered;
• an agent is authorised to correspond, but repayment authority is not expressly given;
• the taxpayer’s signature or date is missing; or
• the person signing is acting for someone else, such as a company or joint purchasers, and the basis of that authority is not clear from the letter.

In joint purchase cases, for example, it may matter whether all relevant taxpayers have given authority. The example letter does not explore that issue, but the practical point is that HMRC will want confidence that the person appointing the agent is entitled to do so for the SDLT matter in question.

Key takeaways

• A letter of authority should clearly identify the taxpayer, the agent, and the SDLT matter or property covered.
• If you want HMRC to pay an SDLT repayment to the agent, that should be stated expressly and bank details should be provided.
• A clear, signed, and dated authority helps HMRC deal with the agent without unnecessary delay.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Example Letter Authorising Agent for Stamp Duty Land Tax Matters

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