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HMRC internal manual

Stamp Duty Land Tax Manual

From
HM Revenue & Customs
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Application - Persons acting in a representative capacity FA03/S106

This section provides for persons acting in a representative capacity to perform Stamp Duty Land Tax (SDLT) functions, including making returns and dealing with correspondence. Additionally a person holding a power of attorney can sign returns on behalf of the purchaser by virtue of FA03/S81B.

Trustees, guardians etc of incapacitated persons

The person having the direction, management or control of the property of an incapacitated person is responsible for discharging any obligations in relation to a transaction affecting that property, to which the incapacitated person would be subject if they were not so incapacitated. Also, the person having control etc may retain, out of money they hold on behalf of the incapacitated person, sums to meet any payment they are liable to make and so far as they are not reimbursed, is entitled to be indemnified in respect of any such payment.

Incapacitated is not defined in the SDLT legislation but the definition in TMA70/S108 which applies for TMA70/S72, on which FA03/S106 is based, should be followed.

Parent or guardian of a minor

Such parent or guardian is responsible for discharging any obligations of the minor that are not discharged by the minor themselves.

Personal representatives

The personal representatives of a person who is the purchaser under a land transaction are responsible for discharging the obligations of the purchaser in relation to the transaction. They may deduct any payment made by them in respect of SDLT out of the assets and effects of the deceased person.

Receiver appointed by a UK court

Such a receiver having direction and control of any property is responsible for discharging any obligations in relation to a transaction affecting that property, as if the property were not under the direction and control of the court.