HMRC SDLT: Guidance on Completing SDLT1 Questions 49-51 for Individuals and Non-Individuals
Principles and Concepts of SDLTM62520 Guidance
This section of the HMRC internal manual provides detailed guidance on processing questions 49, 50, and 51 of the SDLT1 form. It aims to assist HMRC staff in accurately handling these specific queries.
- Offers further guidance on questions 49, 50, and 51 of the SDLT1 form.
- Designed for HMRC internal use to ensure accurate processing.
- Part of a comprehensive manual section for SDLT processing.
- Published by HM Revenue & Customs.
Read the original guidance here:
HMRC SDLT: Guidance on Completing SDLT1 Questions 49-51 for Individuals and Non-Individuals
Guidance for Completing the SDLT Return: Questions 49, 50 and 51 on Form SDLT1
When submitting your Stamp Duty Land Tax (SDLT) return, it is essential to accurately fill in the correct details and unique identifiers. This helps ensure your return is processed efficiently. Depending on whether the purchaser is an individual or a non-individual entity, you will need to provide specific information.
Completing the SDLT Return for Individuals
If you are filling out the form for an individual, whether for yourself or on behalf of a client, follow these guidelines for questions 49 to 51:
| Question | When to Answer | When Not to Answer |
|---|---|---|
| Question 49 (1.49 online) | Answer this if you are an individual acting on your own behalf, or if you are acting for a client who is an individual. Provide the National Insurance Number for the main purchaser – not a temporary one. The format should look something like this: XX 99 99 99 X. You can find the National Insurance Number on payslips or letters from the Department for Work and Pensions or Jobcentre Plus. Include the date of birth for the main purchaser. | Do not answer this question if the main purchaser does not have a National Insurance Number. Leave the date of birth field blank and proceed to question 51.2 (1.51.2 online). |
| Question 51.2 (1.51.2 online) | Only answer this if you did not answer question 49. Provide a non-UK tax reference number. If you do not have one, submit any of the following: Passport number; Driving licence number; or ID card number. Remember to also answer question 51.3 (1.51.3 online). | Do not answer this question if you answered question 49. |
| Question 51.3 (1.51.3 online) | Enter the country where the reference was issued. | Do not answer this question if you answered question 49. |
If you encounter any issues or do not have any unique references, please reach out to the Stamp Taxes helpline for assistance.
Completing the SDLT Return for Non-Individuals
When the purchaser is not an individual (such as a company or partnership), refer to the following table for questions 49 to 51:
| Question | When to Answer | When Not to Answer |
|---|---|---|
| Question 50 (1.50 online) | Provide the VAT registration number. Ensure that this number is a valid VAT registration, which should consist of 9 digits with no letters and should not start with 00. | Do not answer this question if there is no VAT registration number. Leave this field blank and go to question 51.1 (1.51.1 online). |
| Question 51.1 (1.51.1 online) | If the purchaser is a company, provide the UK Company Unique Tax Reference (UTR) number. If it is a partnership, provide the UK Partnership UTR number. This must be a valid 10-digit number from HMRC and should not be confused with the Company Registration Number (CRN) from Companies House. | Do not use the Company Registration Number in this section, as doing so will result in your form being rejected. If there is no Company or Partnership UTR, move directly to question 51.2 (1.51.2 online). |
| Question 51.2 (1.51.2 online) | If you did not answer either question 50 or question 51.1, provide one of the following: Company Registration Number (from Companies House) or a non-UK tax reference. | Do not answer this question if you have already answered question 50 or question 51.1. |
| Question 51.3 (1.51.3 online) | Enter the country where the reference was issued. | Do not respond to this question if you answered either question 50 or question 51.1. |
Should you lack any unique references or require guidance, feel free to contact the Stamp Taxes helpline.
Importance of Receiving Correct Information
Accurate details on the SDLT return are vital because incorrect information can lead to delays or complications in processing. If mistakes are made, you may have to submit a completely new return, which can extend the time it takes for your transaction to be finalised.
Always double-check that the information entered is correct and up to date. For example:
- If you provide a National Insurance Number, verify that it conforms to the format required.
- For VAT numbers, ensure that it is indeed 9 digits and correctly issued.
- Confirm that the Company or Partnership UTR numbers are valid and obtained from HMRC.
Being diligent in these areas helps to facilitate a smoother process for your SDLT return.
Additional Contacts for Help
If you are unsure about the information required or face challenges while completing the SDLT return, it is advisable to reach out to the appropriate helplines for assistance:
- The Stamp Taxes helpline, where trained representatives can guide you through completing your return and help clarify any doubts regarding identification numbers.
- Your accountant or financial advisor, especially if they handle tax matters or transactions for you, can provide personalised support based on your unique situation.
Always choose to seek help early in the process rather than waiting until after you have submitted your return. Getting clarification prior to submission can save you time and effort.
Useful article? You may find it helpful to read the original guidance here: HMRC SDLT: Guidance on Completing SDLT1 Questions 49-51 for Individuals and Non-Individuals
