Read the original guidance here:
HMRC SDLT: SDLTM61520 – Processing: Example letter of authority

Stamp Duty Land Tax – Letter of Authority

This guide provides a clear format for writing a letter of authority for Stamp Duty Land Tax (SDLT) matters. A letter of authority allows your chosen agent to handle SDLT issues on your behalf regarding specific properties. It is important to include detailed information to ensure smooth communication with HM Revenue and Customs (HMRC).

Key Information to Include

The letter should cover several important details, as outlined below:

• UTRN (Unique Tax Reference Number): This may be necessary if you already have a UTRN related to the property.
• Property Details: Clearly state the address or addresses of the properties for which the agent will be managing SDLT matters.

Personal Information

You need to provide your personal information to confirm your identity.

• Name: Your full name.
• Address: Your full postal address.
• Telephone Number: A contact number where you can be reached.

Authorised Agent Details

You also need to provide information about the agent you are authorising.

• Agent’s Name: The full name of your authorised agent.
• Agent’s Address: The full postal address of your agent.
• Agent’s Telephone Number: The contact number for your agent.

Your Request

In the letter, make a formal request for HMRC to accept the agent and keep them updated with any future correspondence regarding your SDLT matters. Here’s how to phrase this:

“Please accept this letter as your authority to correspond with them and as a request to include them in all future correspondence for matters related to the above.”

Repayments (If Applicable)

If you anticipate that repayments might be relevant, you should include a section to grant your agent authority to handle those as well. This includes giving your agent permission to receive any repayments related to SDLT on your behalf.

You must provide specific bank account information for any transactions:

• Account Name: The name on the bank account.
• Banks Name: The name of the bank where the account is held.
• Account Number: The number of your bank account.
• Account Sort Code: The sort code of the bank account.

Signature and Date

To validate the letter, include your signature and the date on which you are sending this letter. This helps HMRC confirm that the request is genuine and recent.

Template Example

Below, you will find an example template formatted as a letter of authority. Make sure to fill in the placeholders with your specific information:

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

Dear Sirs,

Stamp Duty Land Tax – Letter of Authority

UTRN: (If applicable)

Property/Properties: (Details of property the agent will be authorised to deal with for SDLT)

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

My/Our details are:

Name: [Your Name]

Address: [Your Address]

Telephone Number: [Your Telephone Number]

The details for my authorised agent are:

Name: [Agent’s Name]

Address: [Agent’s Address]

Telephone Number: [Agent’s Telephone Number]

Please accept this letter as your authority to correspond with them and as a request to include them in all future correspondence for matters related to the above.

Repayments (If applicable)

Please accept this letter as your authority to make any repayments relating to the above to [Agent’s Name] on my/our behalf. I confirm the bank account details to be used are:

Account Name: [Account Name]

Bank Name: [Bank’s Name]

Account Number: [Account Number]

Account Sort Code: [Account Sort Code]

Yours faithfully,

(Signature)

(Date)

It is essential to ensure that all details are accurate in the provided template. Check each section thoroughly before sending your letter to HMRC, as inaccuracies could delay the process or cause issues with your tax matters.

Final Considerations

When sending your letter:

• Make a copy for your records before submitting it.
• Consider sending it via recorded delivery so that you have proof of sending.
• Monitor all communications regarding your SDLT matters after submitting the letter to ensure everything proceeds as expected.

If you have questions or concerns about the SDLT process or the contents of the letter, you should seek advice from a tax professional or directly from HMRC. Understanding these details helps avoid complications and ensures that transactions related to property are managed properly under UK tax law.