Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Stamp Duty Land Tax Manual

SDLTM33200 · Partnerships: Ordinary partnership transactions

  • SDLTM33210 · Ordinary partnership transactions - Para5
  • SDLTM33220 · Ordinary partnership transactions: Responsible partners - Para6
  • SDLTM33230 · Ordinary partnership transactions: Joint and several liability - Para7
  • SDLTM33240 · Ordinary partnership transactions: Representative partners - Para8
  • SDLTM33250 · Ordinary partnership transactions: Effects of Part 1 and Part 2
  • SDLTM33260 · Ordinary partnership transactions: Example 1
  • SDLTM33270 · Ordinary partnership transactions: Example 2
  1. Partnerships: Ordinary partnership transactions: contents
  2. Ordinary partnership transactions: Representative partners - Para8

SDLTM33240 | Ordinary partnership transactions: Representative partners - Para8

From HM Revenue & Customs · Stamp Duty Land Tax Manual

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, the address can be found here

PreviousNext
PrivacyTerms