SDLT letter of authority: letting an agent deal with HMRC
SDLT authority letters
HMRC’s manual gives an example letter for allowing an agent to handle SDLT correspondence for named properties.
- Identify yourself, the agent and the property.
- Include the UTRN if applicable.
- Repayment authority is optional and needs bank details.
Scroll down for the full analysis.
Read the original guidance here:
SDLT letter of authority: letting an agent deal with HMRC
If you want an agent to deal with HMRC about your stamp duty land tax, HMRC gives example wording for a letter of authority. The letter identifies you, the agent and the property. It can also ask HMRC to deal with future letters through that agent.
What this rule is about
Although stamp duty land tax is often handled by a solicitor, conveyancer or tax agent, HMRC’s internal manual provides sample letter wording when you want that person to act for you on SDLT matters. Use it as guidance.
This matters because the authority should be tied to the right property and person. A vague letter may not make clear what you have agreed to.
What the official source says
HMRC’s example asks you to authorise a named agent to act for SDLT matters relating to the listed property or properties, while asking HMRC to correspond with that agent and include them in future letters about those matters. Both points matter.
- Give the property details the agent may deal with.
- Include the UTRN if one applies.
- Give your name, address and telephone number.
- Give the agent’s name, address and telephone number.
- Sign and date the letter.
- For the letter, use: BT – Stamp Duty Land Tax, HM Revenue and Customs, BX9 1HD, United Kingdom.
The manual is HMRC guidance, not legislation. It gives example wording. It does not say that this is the only form HMRC will accept.
What this means in practice
A letter of authority can make it clear that HMRC may discuss the listed SDLT matter with your chosen agent. It does not change who bought the property or who remains responsible for the SDLT position.
- Name the agent you actually want HMRC to contact.
- List every property the authority is meant to cover.
- Check that your contact details are current.
- Keep a copy of the signed letter.
- Use the repayment wording only if you want payment made to the agent.
The repayment part needs extra care when you want payment made to the agent, because the example asks you to confirm the account name, bank name, account number and sort code for that agent’s account. Check the details.
How to analyse it
Start by asking the practical question of what you want the agent to do, then make the letter’s scope match that answer in every relevant respect. Be specific.
- Identify the SDLT matter and the relevant property.
- Check whether a UTRN is available.
- Decide whether the agent may receive all future correspondence.
- Decide separately whether the agent may receive any repayment.
- If so, check the bank details before signing.
- Sign and date the final version.
Example
Amira wants her conveyancer to handle an SDLT query about 12 Maple Close. Her letter gives her contact details, the conveyancer’s details and the property address. She adds the UTRN because she has one. She asks HMRC to send future letters to the conveyancer. Amira leaves out the repayment section because she does not want money sent to the agent.
Why this can be difficult in practice
People often confuse authority to discuss a matter with authority to receive money. They are different requests in HMRC’s example. The repayment section is optional and needs bank details.
- A letter may name an agent but not identify the property.
- An authority may cover one property but be used for another.
- The UTRN may be missing where one is available.
- A buyer may not realise that repayment authority is optional.
- The source does not explain how to cancel or change an existing authority.
Key takeaways
- HMRC provides example wording for an SDLT authority letter.
- Make the letter specific about the agent and property.
- Only include repayment instructions if you want the agent paid.
Technical analysis
For advisers, and for anyone who wants to check the law behind this page. You do not need this section to understand the guidance above.
Official guidance
The pages below are HMRC’s guidance. Guidance is not law. It sets out how HMRC reads the legislation, and it is not binding on you, on a tribunal or on a court. Where guidance and the legislation differ, the legislation wins. HMRC can also change or withdraw guidance, and it may not cover your facts.
Where this is not settled
- The source does not explain whether HMRC will accept an authority sent in another format.
- The source does not state how long an authority lasts, how it may be withdrawn, or whether it covers matters beyond the properties named.
Evidence you would need
This kind of case is decided on the facts of the individual property. These are the records that usually settle it, and the ones an adviser would ask you for.
- A signed and dated letter of authority
- The buyer’s name, address and telephone number
- The agent’s name, address and telephone number
- Details of each property covered by the authority
- The UTRN, if there is one
- Bank account details if a repayment is to go to the agent
Explore this with an AI
Readers often want to test their own situation. Copy the prompt below into ChatGPT, Claude or Gemini. It hands the model the actual legislation for this page rather than letting it answer from memory, and tells it to be explicit about what is uncertain. What comes back is information, not advice – check it against the links above.
I am researching UK Stamp Duty Land Tax (SDLT), which applies in England and Northern Ireland. MY QUESTION SDLT letter of authority: letting an agent deal with HMRC [Replace this with your own situation: what you are buying, the price, the dates, who the buyer is, and what you plan to do with the property.] Guidance page from HMRC on this topic (guidance, not law): https://www.gov.uk/hmrc-internal-manuals/stamp-duty-land-tax-manual/sdltm61520 HOW I WANT YOU TO ANSWER 1. Work from the legislation above. Read it before answering. Guidance from HMRC is its view of the law, not the law, and does not bind a tribunal or a court. 2. Tell me what the rule actually requires, in plain English. 3. Tell me which facts decide the answer, and which facts would change it. 4. Tell me what evidence I would need to support the position. 5. Be explicit about anything unsettled or fact-sensitive. Do not guess. 6. Your training data has a cutoff and SDLT rates and reliefs change at fiscal events. Say so if you are not sure the law is current. POINTS ALREADY KNOWN TO BE UNCERTAIN ON THIS TOPIC - The source does not explain whether HMRC will accept an authority sent in another format. - The source does not state how long an authority lasts, how it may be withdrawn, or whether it covers matters beyond the properties named. Do not give me a conclusion you cannot support from the provisions above.
Legislation links show Finance Act 2003 as it stood on 2025-11-17. The law may have changed since, and the rules that apply are those in force on the date of your transaction. The official guidance this page is based on is here.
This page was last updated on 1 September 2026
Useful article? You may find it helpful to read the original guidance here: SDLT letter of authority: letting an agent deal with HMRC
Search Land Tax Advice with Google
