SDLTM61500 | Processing: Letters of authority

SDLT matters cannot be discussed with an agent other than the one listed in the SDLT return, until a letter of authority has been received that authorises a different agent to act for, and has been signed by, the purchaser or each purchaser for joint purchases.

Repayments

A letter of authority will also be required where the agent, named on the SDLT return or otherwise, requests a refund of SDLT on behalf of the purchaser and asks that it is paid to themselves.

The letter of authority will need to be signed by the purchaser, or each purchaser for joint purchases, and confirm they are happy for the repayment to be sent directly to that agent. This must be received before the repayment is processed.

Letter of authority

A template for a letter of authority can be found at SDLTM61510.