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Contents

Official guidance
Stamp Duty Land Tax Manual
  • SDLTM00010 · Introduction to Stamp Duty Land Tax (SDLT)
  • SDLTM00200 · Scope
  • SDLTM10000 · Lease
  • SDLTM20000 · Reliefs
  • SDLTM30000 · Application
  • SDLTM49000 · Commencement and transitional provisions
  • SDLTM50000 · Procedure
  • SDLTM60000 · Processing - what forms to use to notify a land transaction
  • SDLTM80000 · Compliance
  • SDLTM10022 · Timeshares
  • SDLTM10023 · Mobile Homes, Caravans and Houseboats
  • SDLTM12015 · Notification: Grant of a lease: Example 1
  • SDLTM12020 · Notification: Grant of a lease: Example 2
  • SDLTM12025 · Notification: Grant of a lease: Example 3
  • SDLTM12030 · Notification: Grant of a lease: Example 4
  • SDLTM12035 · Notification: Grant of a lease: Example 5
  • SDLTM12055 · Notification: Continuation of a lease: Example 1
  • SDLTM12060 · Notification: Continuation of a lease: Example 2
  • SDLTM12065 · Notification: Continuation of a lease: Example 3
  • SDLTM13038 · Calculation of stamp duty land tax: Deposit & loan arrangements
  • SDLTM13110 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 2
  • SDLTM13115 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 3
  • SDLTM13120 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 4
  • SDLTM13125 · Calculation of stamp duty land tax: Rent: Rate thresholds: Example 5
  • SDLTM13145 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV: Example 2
  • SDLTM13170 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
  • SDLTM13175 · Calculation of Stamp Duty Land Tax (SDLT): Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
  • SDLTM14100 · Term of a lease: Holding over
  • SDLTM15025 · Variation of leases: Reducing the rent payable: Example 1
  • SDLTM15030 · Variation of leases: Reducing the rent payable: Example 2
  • SDLTM16041 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
  • SDLTM16042 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
  • SDLTM16043 · Reliefs and Exemptions: Sale and leaseback arrangements: Example
  • SDLTM17075 · Miscellaneous Provisions: Grant of a reversionary lease: Example
  • SDLTM17095 · Miscellaneous Provisions: Lease Assignments: Treated as new lease: Examples
  • SDLTM17100 · Miscellaneous Provisions: Lease Assignments: Treated as new lease: Example 2
  • SDLTM17120 · Miscellaneous Provisions: ‘'Rent'’ payable for a period before grant: Example 2
  • SDLTM17615 · Introduction: Scope of stamp duty land tax on leases
  • SDLTM17630 · Introduction: Definitions
  • SDLTM17640 · Introduction: Definitions: Agreements for lease and missives of let
  • SDLTM18005 · Chargeable Consideration: Rent
  • SDLTM18040 · Chargeable Consideration: 'Premium' payments
  • SDLTM18048 · Chargeable Consideration: ' Premium' payments for lease: Reverse premiums
  • SDLTM18050 · Chargeable Consideration: Deposit and loan arrangements
  • SDLTM18060 · Chargeable Consideration: Tenant's obligations
  • SDLTM18070 · Chargeable Consideration: Renunciation/ Surrender of a lease
  • SDLTM18205 · Notification: Grant of a lease
  • SDLTM18215 · Notification: Grant of a lease: Example 1
  • SDLTM18220 · Notification: Grant of a lease: Example 2
  • SDLTM18230 · Notification: Grant of a lease: Example 4
  • SDLTM18235 · Notification: Grant of a lease: Example 4a
  • SDLTM18240 · Notification: Grant of a lease: Example 5
  • SDLTM18250 · Notification: Grant of a lease: Example 7
  • SDLTM18260 · Notification: Continuation of a lease by tacit relocation
  • SDLTM18270 · Notification: Continuation of a lease by tacit relocation: Example 1
  • SDLTM18280 · Notification: Continuation of a lease by tacit relocation: Example 3
  • SDLTM18405 · Calculation of stamp duty land tax: Lease premium
  • SDLTM18415 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure
  • SDLTM18420 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 1
  • SDLTM18425 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 2
  • SDLTM18430 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 3
  • SDLTM18435 · Calculation of stamp duty land tax: Lease premium: Relevant rental figure: Example 4
  • SDLTM18445 · Calculation of stamp duty land tax: Rent
  • SDLTM18455 · Calculation of stamp duty land tax: Rent: Net present value
  • SDLTM18460 · Calculation of stamp duty land tax: Net present value: Example of manual calculation
  • SDLTM18470 · Calculation of stamp duty land tax: Rent: Rent thresholds
  • SDLTM18475 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 1
  • SDLTM18480 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 2
  • SDLTM18485 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 3
  • SDLTM18495 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 5
  • SDLTM18500 · Calculation of stamp duty land tax: Rent: Rent thresholds: Example 6
  • SDLTM18505 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: NPV
  • SDLTM18510 · Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 1
  • SDLTM18515 · Calculation of stamp duty land tax: Variable or uncertain rent: NPV: Example 2
  • SDLTM18520 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Contingent, uncertain or unascertainable
  • SDLTM18530 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Rent reviews
  • SDLTM18535 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews
  • SDLTM18540 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 1
  • SDLTM18545 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Five-year rent reviews: Example 2
  • SDLTM18555 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Turnover leases
  • SDLTM18560 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Index linking
  • SDLTM18565 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Royal payments, extraction of mineral rights etc.
  • SDLTM18570 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 1
  • SDLTM18575 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 2
  • SDLTM18590 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 5
  • SDLTM18600 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 7
  • SDLTM18615 · Calculation of stamp duty land tax: Rent: Variable or uncertain rent: Example 10
  • SDLTM18620 · Calculation of stamp duty land tax: Rent: Abnormal rent increases
  • SDLTM18625 · Calculation of stamp duty land tax: Rent: Abnormal rent increases: Example
  • SDLTM18635 · Calculation of stamp duty land tax: Rent: Abnormal rent increases: Calculation: Example
  • SDLTM18710 · Term of a lease: Leases for an indefinite term
  • SDLTM18718 · Term of a lease: Leases for an indefinite term: Initial treatment
  • SDLTM18720 · Term of a lease: Leases continuing by tacit relocation after initial fixed term: Contents
  • SDLTM18730 · Term of a lease: Treatment of indefinite term leases continuing
  • SDLTM18735 · Term of a lease: Break and irritancy clauses and options to renew
  • SDLTM18740 · Term of a lease: Lease extensions and variations, continuing by tacit relocation etc
  • SDLTM18748 · Term of a lease: Continuation by tacit relocation
  • SDLTM18750 · Term of a lease: Backdated lease granted after lease has continued by tacit relocation
  • SDLTM18760 · Term of a lease: Minute of variation to extend the term of a lease: Example 1
  • SDLTM18765 · Term of a lease: Minute of variation to extend the term of a lease: Example 2
  • SDLTM18770 · Term of a lease: Missives to enter into minute of variation to extend the term of a lease
  • SDLTM18775 · Surrender/Renunciation of leases
  • SDLTM18785 · Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 1
  • SDLTM18790 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/ or increase the rent: Example 2
  • SDLTM18795 · Term of a lease: Renunciation of existing lease and grant of new lease to increase the term and/or increase the rent: Example 3
  • SDLTM18800 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 4
  • SDLTM18805 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 5
  • SDLTM18810 · Term of a lease: Surrender of existing lease and grant of new lease to increase the term and/or increase the rent: Example 6
  • SDLTM19010 · Variation of leases: Increasing rent in the first five years
  • SDLTM19015 · Variation of leases: Increasing rent in the first five years
  • SDLTM19020 · Variation of leases: Increasing rent in the first five years: Example 2
  • SDLTM19025 · Variation of leases: Minute of extension and variation
  • SDLTM19035 · Variation of leases: Minute of extension and variation: Example 1
  • SDLTM19038 · Variation of leases: Minute of extension and variation: Example 2
  • SDLTM19040 · Variation of leases: Reducing the rent payable
  • SDLTM19045 · Variation of leases: Reducing the rent payable
  • SDLTM19048 · Variation of leases: Reducing the rent payable: Example 1
  • SDLTM19055 · Variation of leases: Reducing the term
  • SDLTM19065 · Variation of leases: Reducing the term: Example
  • SDLTM19305 · Reliefs and exemptions: Overlap relief
  • SDLTM19311 · Reliefs and Exemptions: Overlap Relief: Rent taken into account
  • SDLTM19315 · Reliefs and exemptions: Overlap relief: Example 1
  • SDLTM19320 · Reliefs and exemptions: Overlap relief: Example 2
  • SDLTM19325 · Reliefs and exemptions: Overlap relief: Example 3
  • SDLTM19330 · Reliefs and exemptions: Overlap relief: Example 4
  • SDLTM19335 · Reliefs and exemptions: Overlap relief: Example 5
  • SDLTM19340 · Reliefs and exemptions: Sale and leaseback arrangements
  • SDLTM19341 · Reliefs and Exemptions: Sale and leaseback arrangements: Example 1
  • SDLTM19342 · Reliefs and exemptions: Sale and leaseback arrangements: Example 2
  • SDLTM19343 · Reliefs and exemptions: Sale and leaseback arrangements: Example 3
  • SDLTM19605 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Contents
  • SDLTM19615 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 1
  • SDLTM19620 · Miscellaneous provisions: Substantial performance of an agreement for lease or missives: Example 2
  • SDLTM19625 · Miscellaneous provisions: Tenant taking entry before missives have been concluded or formal lease granted
  • SDLTM19630 · Miscellaneous provisions: Linked leases
  • SDLTM19645 · Miscellaneous provisions: Linked leases: Successive: Example
  • SDLTM19650 · Miscellaneous provisions: Linked leases: Single scheme: Calculation
  • SDLTM19655 · Miscellaneous provisions: Linked leases: Single scheme: Example
  • SDLTM19660 · Miscellaneous provisions: Linked leases: Single scheme: Pre-implementation
  • SDLTM19670 · Miscellaneous provisions: Grant of a reversionary lease
  • SDLTM19674 · Miscellaneous provisions: Grant of a lease to commence in the future: Example
  • SDLTM19675 · Miscellaneous provisions: Lease Assignations: treated as a new lease
  • SDLTM19680 · Miscellaneous provisions: Lease assignations: treated as a new lease
  • SDLTM19685 · Miscellaneous provisions: Lease assignations: treated as a new lease: Example 1
  • SDLTM29810 · Reliefs: First Time Buyers - General overview: FA03/S57AA/S73CA
  • SDLTM29820 · Reliefs: First Time Buyers - Conditions applying to the land
  • SDLTM29830 · Reliefs: First Time Buyers - The purchaser
  • SDLTM29840 · Reliefs: First Time Buyers - Other reliefs
  • SDLTM29850 · Reliefs: First Time Buyers - Circumstances where we consider that the relief can be claimed
  • SDLTM29860 · Reliefs: First Time Buyers - Circumstances where we consider that the relief can not be properly claimed
  • SDLTM52500 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: conditions
  • SDLTM52510 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: if the self-assessment may still be amended
  • SDLTM52550 · Procedure: relief in the case of a mistake in a land transaction return FA03/SCH10/PARA34: mandatory requirement to enquire into the claim
  • SDLTM53000 · Procedure: payment by cheque
  • SDLTM54180 · Overpayment relief: Claims
  • SDLTM54190 · Overpayment relief: Partnerships
  • SDLTM54200 · Overpayment relief: Discovery assessments
  • SDLTM61520 · Processing: Example letter of authority
  • SDLTM85910 · Compliance: Interest
  • SDLTMUPDATE001 · Stamp Duty Land Tax Manual: update index
  • SDLTMUPDATE100127 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE100604 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE101105 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110127 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110224 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110404 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110802 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE110920 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE111202 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120116 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120126 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120328 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120420 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120517 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120531 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120702 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120802 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120815 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE120918 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE121101 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130111 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130304 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130605 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130729 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE130905 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE131227 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE140501 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE140908 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE150116 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE150323 · Stamp Duty Land Tax Manual: recent changes
  • SDLTMUPDATE150401 · Stamp Duty Land Tax Manual: recent changes
  1. Stamp Duty Land Tax Manual
  2. Processing: Example letter of authority

SDLTM61520 | Processing: Example letter of authority

From HM Revenue & Customs · Stamp Duty Land Tax Manual

BT - Stamp Duty Land Tax
HM Revenue and Customs
BX9 1HD
United Kingdom

Dear Sirs,

Stamp Duty Land Tax – Letter of Authority

UTRN: (If applicable)

Property/Properties: (Details of property the agent will be authorised to deal with for SDLT)

I/We hereby authorise the following agent to act as our behalf for Stamp Duty Land Tax (SDLT) matters relating to the above.

My/Our details are:

Name:

Address:

Telephone Number:

The details for my authorised agent are:

Name:

Address:

Telephone Number:

Please accept this letter as your authority to correspond with them and as a request to include them in all future correspondence for matters related to the above.

Repayments (If applicable)

Please accept this letter as your authority to make any repayments relating to the above to (Agent) on my/our behalf. I confirm the bank account details to be used are:

Account Name:

Bank Name:

Account Number:

Account Sort Code:

Yours faithfully,

(Signature)

(Date)

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