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HMRC internal manual

Stamp Duty Land Tax Manual

Ordinary partnership transactions: Representative partners - Para8

Anything required or authorised to be done by or in relation to the responsible partners may instead be done by or in relation to any representative partner or partners.

A representative partner means a partner nominated by a majority of the partners to act as the representative of the partnership for the purposes of SDLT. Any such nomination, or the revocation of such a nomination, has effect only after notice of the nomination, or revocation, has been given to HMRC. Nomination can be made by letter to Technical & Guidance Team inBirmingham.