HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

Principles and Concepts of SDLTM61510

This section of the HMRC internal manual provides guidance on processing example letters of authority. It outlines the necessary steps and considerations for handling such documents effectively.

• Clarifies the purpose and use of letters of authority in tax matters.
• Details the procedural requirements for processing these letters.
• Emphasises the importance of verifying the authenticity of the documents.
• Provides examples to illustrate correct processing methods.

The following is a draft letter that you can use as a template to give someone else permission to handle your Stamp Duty Land Tax (SDLT) matters with HM Revenue and Customs (HMRC). You will need to fill in the specific details and then send it to HMRC at the address provided.

HMRC Address

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

Sample Letter

Below is a sample letter of authority for your use:

Dear Sirs,

Re: Stamp Duty Land Tax – Letter of Authority

UTRN: (if applicable)

Property/Properties: (Provide details of the property or properties that the agent is authorized to handle regarding SDLT)

I/We hereby authorise the following agent to act on my/our behalf for Stamp Duty Land Tax (SDLT) matters relating to the above.

Your Information

Please provide your details as the property owner:

• Name: (Your full name)
• Address: (Your complete address)
• Telephone Number: (Your contact number)

Agent’s Information

Fill in the details for your authorized agent:

• Name: (Agent’s full name or company name)
• Address: (Agent’s complete address)
• Telephone Number: (Agent’s contact number)

Please accept this letter as your authority to communicate with the agent and to include them in all future correspondence regarding the matters mentioned above.

Repayments (if applicable)

If there are any repayments that need to be made, use the following section:

Please accept this letter as your authority for HMRC to make any repayments related to the above to (Agent’s name) on my/our behalf. I confirm the bank account details to be used for these repayments are as follows:

• Account Name: (Name on the bank account)
• Bank Name: (Name of your bank)
• Account Number: (Your bank account number)
• Account Sort Code: (Your bank’s sort code)

Yours faithfully,

(Signature)

(Date)

This letter allows your chosen agent to manage all aspects of your SDLT obligations, including filing returns, making inquiries, and dealing with any issues that may arise with HMRC. Make sure all details are filled in correctly, as inaccuracies could cause delays or complications in processing your SDLT requests.

Here are some key points to consider while preparing your letter:

Completing the Letter

• Ensure that you fill in the UTRN, which is your Unique Tax Reference Number if you have one, as this helps HMRC identify your records accurately.
• Specify the property or properties clearly so there’s no confusion over what the authorization covers.
• Double-check that all personal and agent details such as names, addresses, and phone numbers are accurate and complete.

Timeframe for Processing

After sending your letter to HMRC, allow some time for them to process your request. Typically, HMRC may take a few weeks to update their records and send any confirmation of the authorization. Keep this in mind and make sure to follow up if you do not hear back within a reasonable period.

Repayment Authority

If you are expecting any refunds or repayments related to SDLT, it’s important to provide your bank details accurately. Any errors in account details could lead to significant delays in receiving funds.

Furthermore, specify clearly if the repayments need to be made to your agent. This ensures there are no misunderstandings about who will receive the payments.

Importance of Written Authorization

Providing a written letter of authority is important because HMRC requires it to engage with an external agent regarding your SDLT matters. It protects your rights and ensures that your information is handled according to your wishes.

Remember, without this letter, your agent will not be able to access your SDLT information or act on your behalf, which could lead to delays in managing your SDLT obligations.

Additional Considerations

• It’s advisable to keep a copy of the letter you send to HMRC, as it may be useful for your records.
• Check if there are any specific forms or additional requirements that HMRC may have by visiting their official website or contacting them directly.
• If you have multiple properties, you may want to include a list if the same agent is handling all of them.

By following this structure and ensuring that you include all pertinent details, you will enable your chosen agent to represent you effectively in matters concerning Stamp Duty Land Tax with HMRC.

Useful article? You may find it helpful to read the original guidance here: HMRC SDLT: SDLTM61510 – Processing: Example letter of authority

View all HMRC SDLT Guidance Pages Here