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HMRC internal manual

Stamp Duty Land Tax Manual

HM Revenue & Customs
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Application - Power of Attorney

Power of Attorney

Completing an SDLT return as Attorney FA03/S81B

Section 81B Finance Act 2003 allows the declaration required by the land transaction return to be made on behalf of an individual by a person who is authorised by a Power of Attorney.

Section 81B applies to the declaration required from the purchaser(s) in respect of FA 2003 Schedule 10 paragraph 1 (for paper returns) and paragraph 1A (for returns filed electronically) that the return is correct and complete.

For this purpose the Power of Attorney must be in writing, signed by that individual, and must authorise the person to act on behalf of the individual in relation to the matters to which the return relates, in accordance the relevant statutory provisions.