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HMRC internal manual

Stamp Duty Land Tax Manual

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HM Revenue & Customs
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Processing: Further Guidance for questions 49, 50 and 51 SDLT1

Further guidance for questions 49, 50 and 51 SDLT1, National Insurance number, Vat registration number or company or partnership UTR number.

Completing the SDLT return with the correct details and unique identifier will ensure that your return can be processed quickly.

You’ll need to complete the relevant unique information on the SDLT return depending on whether the purchaser is an individual or not and it’s important that these details are accurate as it may not be possible to amend the return at a later date. If you make a mistake when completing these details you make need to send in a fresh return.

Individuals

If you are an individual or acting on behalf of a client who is an individual the table below will help you decide how to answer the questions correctly.

Individuals - completing questions 49 to 51 on form SDLT1 

Individuals When to answer the question When not to answer the question
     
Question 49 Answer this if you are an individual acting on your own behalf, or if you are acting on behalf of a client who is an individual.  

Give the correct National Insurance Number for the lead purchaser - not a temporary one. A National Insurance Number will look something like this. XX 99 99 99 X and can be found on payslips from work or any letter from the Department for Work and Pensions or Jobcentre plus.

Give the date of birth for the lead purchaser. Don’t answer question 49 if the lead purchaser doesn’t have a National Insurance Number. Leave the date of birth field blank and go straight to question 51.2.  
  Question 51.2 Answer this question only if you did not answer question 49

Give a non-UK tax reference

If you don’t have one give one of the following:

Passport number

Driving licence number

ID card number

Also answer Q 51.3 Don’t answer this question if you answered question 49.  
  Question 51.3 Enter the country where the reference was issued.
  Don’t answer this question if you answered question 49.

If you don’t have any unique references and need help please contact the Stamp Taxes helpline on 0300 200 3510.

Purchaser who is not an individual

Where the purchaser is not an individual use the table below to help you answer the questions correctly.

Non-individuals - completing questions 49 to 51 on form SDLT1

| Non-individuals | When to answer the question | When not to answer the question | || |   | Answer either question 50 or question 51 | Don’t answer both questions 50 and 51 - answer one or the other | | Question 50 | Give the VAT registration number.
Make sure that the number you provide is a valid VAT registration number it should ;

be 9 digits long

has no alpha characters and

does not start with 00 Don’t answer this question if there is no VAT registration number leave this field blank and go to question 51.1.  
  Question 51.1 Companies

Give your UK Company Unique Tax Reference Number.

Partnerships

Give your UK Partnership Unique Tax Reference number.

Make sure that it’s a valid number, consisting of 10 digits supplied to you by HMRC. It shouldn’t be confused with the Company Registration Number (CRN) issued by Companies House. Don’t use a Company Registration Number in this section. If you do your form will be rejected.
Don’t answer this question if there is no Company or Partnership UTR. Instead go straight to question 51.2    
  Question 51.2 Give one of the following

Company Registration Number (issued by Companies House). If you don’t have this, enter a

Non-UK tax reference Don’t answer this question if you answered either question 50 or question 51.1    
  Question 51.3 Enter the country where the reference was issued. Don’t answer this question if you answered either question 50 or question 51.1

If you don’t have any unique references and need help please contact the Stamp Taxes helpline on 0300 200 3510.