About the Buyer

How to complete the 'About the Buyer' section of the online LBTT return.

Note: If there are two or more buyers, go to the ‘List of Additional Buyers’ area near the bottom of the screen and select ‘Add’ each time you need to add an additional buyer (there are no limits to the number of buyers that can be added). You can edit or delete the information about any additional buyers by selecting ‘Edit’ and ‘Delete’ respectively.

This section is divided into three sub-sections:

Type of Buyer

You must answer this question.

Select the radio button option which is most relevant to the buyer.

Note:

You must answer this question.

Select the option which is most relevant to the buyer.

Note: For these purposes Private Individuals and Representatives includes partnerships, and Incorporated Bodies includes unincorporated associations, charities and unit trusts.

The option you choose will automatically update the return to only display the set of questions relevant to that option. Where there is more than one buyer, you must answer this question each time you use the ‘Add’ option, and you can include a mixture of both ‘Private Individuals and Representatives’ and ‘Incorporated Bodies’ buyers.

Questions for the ‘Private Individuals and Representatives’ sub-section

'Private Individuals' screenshot

Title

From the drop-down list select the relevant title (if any) of the buyer.

Buyer surname

You must answer this question.

Enter the surname (family name) of the buyer.

Buyer first name(s)

Enter the first and middle name(s) (or non-family name) of the buyer.

Telephone number

Enter a daytime telephone number that can be used to contact the buyer.

National Insurance number (buyer 1), if you have one (this question is not displayed for additional buyers)

You must answer either the National Insurance Number (NINO) question or the following (non-UK tax reference) question.

Note: if you answer the NINO question, the answer field for the following (non-UK tax reference) question will be greyed out.

Answer this question if the buyer is an individual. Give the correct NINO for the buyer – we will not accept a temporary NINO.

If the buyer does not have a NINO then answer the question below.

If buyer (1) has no UK reference, give a tax reference from the country in which buyer (1) is based (this information is not required for additional buyers)

You must answer either this question or the previous (NINO) question.

Note: if you answer this (non-UK tax reference) question, the answer field for the previous (NINO) question will be greyed out.

If the buyer is based in the UK you should only answer this question if the buyer does not have a NINO.

If you are not able to give a non-UK tax reference for a non-UK based buyer or a NINO number for a UK-based buyer we will accept the following:

  • Passport Number;
  • Driving Licence Number; or
  • another recognised ID reference e.g. Child Benefit Number (if the buyer is aged under 16).

Country where ID was issued (this question is not displayed for additional buyers)

If you answered the (non-UK tax reference) previous question then you must answer this question.

Note: the answer field for this question will be greyed out until you have entered details for the previous (non-UK tax reference) question.

Enter the name of the country where the non-UK tax reference, Passport Number, Driving Licence Number or other recognised ID was issued.

Is the buyer acting as a private individual?

You must answer this question.

Answer ‘Yes’ if the buyer is acting in an individual capacity and not acting on behalf of any group of individuals, for example a trust, partnership or a company.

Note: If you answer ‘No’, you must answer the ‘Is the buyer acting as a trustee?’ and ‘Is the buyer acting as representative partner?’ questions below.

Address

You must answer this question.

Enter the address of the buyer after the effective date of the land transaction, including the house (or office) name and number and postcode. You must also enter the name of the country to which the address relates. This is the address we will use if we need to correspond with the taxpayers involved in this transaction.

Answer ‘Yes’ if the buyer is acting as a trustee (see LBTT8001).

Is the buyer acting as representative partner?

You must answer this question if you answered ‘No’ to the ‘Is the buyer acting as a private individual?’ question.

Answer ‘Yes’ if the buyer is acting on behalf of a partnership, is the representative partner as defined in paragraph 9 of schedule 17 to the LBTT(S)A 2013 and notice of the nomination has been given to us (see LBTT7004).

Name of Partnership or Trust

If you have answered ‘Yes’ to either the ‘Is the buyer acting as a trustee?’ or ‘Is the buyer acting as representative partner?’ questions then enter the name of the relevant trust or partnership.

Are the buyer(s) and seller(s) connected?

You must answer this question.

Enter ‘Yes’ if the buyer and seller are connected persons as defined under section 58 of the LBTT(S)A 2013. Connected persons include:

  • a spouse or civil partner;
  • relatives and their spouse or civil partner;
  • relatives of a spouse’s or civil partner’s relatives and their spouse or civil partner;
  • if the buyer or seller are in business in a partnership, the business partners and their spouses or civil partners and their relatives;
  • a company that the buyer or seller controls, either by themself or with any of the persons listed above; or
  • the trustees of a settlement of which the buyer or seller is a settlor, or of which a person who is still alive and who is connected with them as a settlor.

‘Relative’ in this context means brother, sister, ancestor or lineal descendant.

A company is connected with another company:

  • if the same person has control of both companies, or a person has control of one and persons connected with him (or he and persons connected with him) have control of the other; or
  • if a group of two or more persons have control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he is connected.

Note: For these purposes a company includes a body corporate or unincorporated association.

Questions for the ‘Incorporated Bodies’ sub-section

'Incorporated Bodies' screenshot

Legal Name

You must answer this question.

Enter the registered legal name of the buyer.

Trading Name (if different)

If the trading name of the buyer is different from the ‘Legal Name’, enter the trading name of the buyer.

Company Number

You must answer either this question or the following ‘Charity Number’ question. Only one of these questions can be answered - if you answer the latter, this question will be greyed out.

Enter the company registration number (CRN) if the company is registered at Companies House.

Enter the Local Authority number, or N/A for other public bodies.

Charity Number

You must answer either this question or the preceding ‘Company Number’ question (note: if you are claiming charities relief you must answer this question). Only one of these questions can be answered - if you answer the latter, this question will be greyed out.

Enter the charity number if the buyer is a registered charity.

Governing Law / Jurisdiction

Enter the name of the country where the company is registered.

Is the buyer acting as a trustee?

You must answer this question if you answered ‘No’ to the ‘Is the buyer acting as a private individual?’ question.

Answer ‘Yes’ if the buyer is acting as a trustee.

Are the buyer(s) and seller(s) connected?

You must answer this question.

Enter ‘Yes’ if the buyer and seller are connected persons as defined under section 58 of the LBTT(S)A 2013.

A company is connected with another company:

  • if the same person has control of both, or a person has control of one and persons connected with him (or he and persons connected with him) have control of the other; or
  • if a group of two or more persons have control of each company, and the groups either consist of the same persons or could be regarded as consisting of the same persons by treating (in one or more cases) a member of either group as replaced by a person with whom he is connected.

Note: For these purposes a company includes a body corporate or unincorporated association.

Connected persons include:

  • a spouse or civil partner;
  • relatives and their spouse or civil partner;
  • relatives of a spouse’s or civil partner’s relatives and their spouse or civil partner;
  • if the buyer or seller are in business in a partnership, the business partners and their spouses or civil partners and their relatives;
  • a company that the buyer or seller controls, either by themself or with any of the persons listed above; or
  • the trustees of a settlement of which the buyer or seller is a settlor, or of which a person who is still alive and who is connected with them as a settlor.

‘Relative’ in this context means brother, sister, ancestor or lineal descendant.

Address

You must answer this question.

Enter the address of the buyer at the effective date of the land transaction, including the house (or office) name and number and postcode. You must also enter the name of the country to which the address relates. This is the address we will use if we need to correspond with the taxpayers involved in this transaction.

Questions for the ‘Agent Details’ sub-section

'Agent Details' screenshot

This sub-section should only be completed if an agent is completing and submitting the form on behalf of the buyer. The ‘Agent Details’ sub-section of the ‘About the Buyer’ section is accessed by selecting ‘Agent Details’.

If any information is entered in this sub-section, the ‘Agent Name’ and declaration questions become mandatory, as well as one of the ‘Agent’s DX number and exchange’ or ‘Address’ questions.

If the user of the portal has signed up as an agent, the agent details will be pre-populated on all LBTT returns with the information provided as part of the sign up process. The information that has been pre-populated can be edited if required on each return.

The Agent Authorisation question must be answered for each return.

Please remember if there are updates to the registration, this must be updated on the account- for details of how to do this, please see the relevant section of the 'how to' guidance.

Agent Name

You must answer this question if you intend to enter any information in the ‘Agent Details’ sub-section of the ‘About the Buyer’ section of the return.

Enter the full business name of the buyer’s agent.

Agent’s DX number and exchange

You must answer one or both of this question and the ‘Address’ field if you intend to enter any information in the ‘Agent Details’ sub-section of the ‘About the Buyer’ section of the return.

Enter the DX or Legal Post Number of the buyer’s agent.

Agent’s telephone number

Enter the full telephone number of the buyer’s agent (direct dial where available).

Agent’s email

Enter the email address of the buyer’s agent.

Agent’s reference

Enter a reference meaningful to the buyer’s agent.

Address

You must answer one or both of this question and the ‘Agent’s DX number and exchange’ question if you intend to enter any information in the ‘Agent Details’ sub-section of the ‘About the Buyer’ section of the return.

Enter the postal address of the buyer’s agent, including where applicable the postcode and country to which the address relates.

I, agent for the buyer(s), confirm that I have authority to deal with all matters relating to this transaction on behalf of my client(s).

You must answer this question. It will not be pre-populated as it will be specific to each client.

Answer ‘Yes’ to this question if you, as an agent, have been given authority from your client (the buyer) to act on their behalf in relation to this transaction. This may lead to us contacting you, as an agent for this matter, in subsequent dealings with this transaction. You must have authority from your client in order to answer ‘Yes’ to this question and we may ask for you to provide evidence of this in the future.

If you do not have authority from your client – answer “No”, we will correspond directly with your client in the address provided on the “About the Buyer” tab.

Last updated: 
31 March 2016

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Updated date: 2015-06-23 14:04
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