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HMRC internal manual

Stamp Duty Land Tax Manual

Application: Companies: General FA03/S100

This section provides the definition of a company for the purposes of stamp duty land tax and specifies who is responsible for notifying and paying stamp duty land tax.

A company is defined as any body corporate or unincorporated association. It does not extend to partnerships or limited liability partnerships. See SDLTM33000+

The proper officer of the company, usually the company secretary or another person, normally an officer, authorised by the company, should sign the declaration in a land transaction return or amended return.

The authority can be

* express
* implied
* apparent

In practice, a return or amended return should be accepted provided that

* it contains a signature
* there is no reason to doubt the authority of the person signing

On this basis, the signature of any company official or employee can be accepted. This includes a member of an in-house legal team.

The treasurer or acting treasurer should normally sign a land transaction return or amended return from an unincorporated association.

Company in liquidation

When a company is in liquidation or administration, different rules apply. The liquidator or administrator, as the case may be, must sign the return or amended return.