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HMRC SDLT: Example Letter Authorising Agent for Stamp Duty Land Tax Matters

Stamp Duty Land Tax – Letter of Authority

This document is designed to help you grant permission to an agent to handle matters related to Stamp Duty Land Tax (SDLT) on your behalf. If you choose to use an agent for SDLT, you must provide them with a letter of authority. This letter serves as formal confirmation that you are allowing your agent to act in your name regarding SDLT issues.

Understanding the Purpose of the Letter of Authority

The Letter of Authority provides the agent with the legal right to engage with HM Revenue and Customs (HMRC) on your behalf for any matters concerning SDLT. This might include submitting forms, communicating about your SDLT liabilities, or dealing with repayments. It is essential to ensure that you clearly outline the scope of the authority you are granting.

Essential Information to Include

Your letter of authority must contain certain key details to be considered valid. Below are the sections and the type of information you should provide:

• UTRN: If you have a Unique Taxpayer Reference Number (UTRN), include it in this section. This number is vital for HMRC’s records.
• Property/Properties: Clearly list the property or properties related to the SDLT matters you are authorizing the agent to manage. This helps to avoid confusion over which property the authority applies to.

Your Personal Details

You need to include your own particulars in the letter. This helps validate your identity and establishes that you are the individual granting authority. Here’s what to provide:

• Name: Your full name.
• Address: The complete address where you reside.
• Telephone Number: A contact number where you can be reached for any follow-up queries.

Details of the Authorised Agent

It’s essential to provide the complete information of the agent you are authorizing. This allows HMRC to know who they should contact for SDLT matters. Include the following:

• Name: The full name of the agent or agency.
• Address: The address of the agent or agency.
• Telephone Number: A contact number for the agent.

Request for Correspondence

In this section, you will request HMRC to include your agent in all future communications related to the SDLT matters. This ensures that the agent is kept informed and can handle issues promptly.

Express clearly that this letter serves as a request for HMRC to correspond directly with the agent regarding the aforementioned property. Having your agent as the point of contact can help in resolving issues more efficiently.

Repayments (If Applicable)

If there are any expected repayments related to SDLT, you’ll indicate that in your letter. Specify that you authorize HMRC to process these repayments to your agent. For this to happen, include the following bank account details of your agent:

• Account Name: The name of the bank account that repayments should be sent to.
• Bank Name: The name of the financial institution holding the account.
• Account Number: The specific account number.
• Account Sort Code: The sort code that identifies the bank branch.

Finalising the Letter

Your letter needs to conclude with your signature and the date. This formalises the document and confirms that you are the person granting the authority. A handwritten signature is generally required to validate the letter.

Example Letter of Authority Template

Below is a formatted template you can adapt to suit your needs:

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: (Insert details of the property or properties your agent will manage for SDLT purposes)

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

My/Our details are:

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

The details for my authorised agent are:

• Name: (Agent’s name)
• Address: (Agent’s address)
• Telephone Number: (Agent’s contact 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) on my/our behalf. I confirm the bank account details to be used are:

• Account Name: (Account name)
• Bank Name: (Bank name)
• Account Number: (Account number)
• Account Sort Code: (Sort code)

Yours faithfully,

(Your signature)

(Date)