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HMRC internal manual

Stamp Duty Land Tax Manual

Scope: who is chargeable: joint purchasers

Responsibility for submission of the land transaction return

If there are joint purchasers, e.g. joint tenants or tenants in common, only a single land transaction return is required and this can be completed by any one of them. But each purchaser must sign the declaration.

FA03/S103(3) requires joint purchasers to deliver a single return and it is therefore not open to each of the joint purchasers to deliver a separate return in respect of their individual share.

If the purchaser is a partnership, the declaration may be signed by all of the partners or by a representative of the partnership nominated to HM Revenue & Customs.

If trustees are shown as the purchaser any one of them can sign the declaration.

A nominee or bare trustee is not the purchaser and so cannot sign the declaration. In this circumstance, the actual purchaser must sign.

Responsibility for payment of tax

Where there are joint purchasers they are jointly liable for payment of the tax although that obligation can be discharged by any one of them.