Acting as agent for SDLT returns

Acting as agent for SDLT returns

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I know SDLT returns are normally the domain of solicitors and I can't find the answer online so wondered if anyone had needed to address the issue.  Is there any reason why I cannot submit an SDLT return for a client?  The 64-8 does not include any reference to SDLT and the form wording says "on matters within the responsibility of HMRC, as specified on this form" which seems to preclude anything for which there is not an option on the form. There will be a unique reference number for each transaction and this is not given until the return is submitted, so any authority could not quote a reference.  HMRC guidance just says one needs the client's authority on record.  If this is the case is seems far more lax than other heads of tax.

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By Justin Bryant
24th Mar 2016 11:07

Strictly speaking

I think you may need a PoA per s81B FA 03, but most conveyancers don't bother (and I think the common law of agency would prevail anyway if there as an issue with this per the case in the link below).

http://www.financeandtaxtribunals.gov.uk/judgmentfiles/j8939/TC04960.pdf

See here HMRC's view that a PoA is necessary:

http://www.hmrc.gov.uk/manuals/sdltmanual/sdltm31920.htm

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