About the Buyer

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

This section is divided into three sub-sections:

Questions for the ‘Private Individuals and Representatives’ and ‘Private Individuals and Representatives (Additional Buyer)’ sections

Questions for the ‘Incorporated Bodies’ and ‘Incorporated Bodies (Additional Buyer)’ sections

Questions for the ‘About the Buyer’s Agent’ section

Note:

  • there is only space in the main paper LBTT return to enter details for up to two ‘Private Individuals and Representatives’ buyers and two ‘Incorporated Bodies’ buyers.
  • If there are more than two buyers for either of these categories, enter the details of the first two buyers on the main return and then add the details of any other buyers in the ‘Additional Details’ form which can be downloaded from our website.
  • only complete the most relevant ‘About the Buyer - Private Individuals and Representatives’ or ‘About the Buyer - Incorporated Bodies’ sections of the return. For example, if the buyer is a private individual do not complete any details in ‘About the Buyer - Incorporated Bodies’.Where there is more than one buyer and at least one is a private individual/representative and at least one is an incorporated body, you must complete a combination of both the ‘About the Buyer - Private Individuals and Representatives’ and ‘About the Buyer - Incorporated Bodies’ sections.

Note: For the purposes of this return Private Individuals and Representatives include partnerships and Incorporated Bodies includes unincorporated associations, charities and unit trusts.

Questions for the ‘About the Buyer - Private Individuals and Representatives’ and ‘About the Buyer - Private Individuals and Representatives (Additional Buyer)’ sections

Title

Select the relevant title (if any) of the buyer from one of the following options:

Mr / Miss / Mrs / Ms / Dr / Other. 

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.

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 taxpayer(s) in this transaction.

Telephone number

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

National Insurance Number, where applicable – You must answer either the National Insurance Number (NINO) question or the following (non-UK tax reference) question for the first or main buyer only (it is not required for additional buyers). Do not answer both questions.  

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 number then answer the question below.

If buyer (1) has no UK reference, give a reference from the country in which buyer (1) is based - You must answer either this question or the previous (NINO) question for the first or main buyer only (it is not required for additional buyers). Do not answer both questions.

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 – If you answered the (non-UK tax reference) previous question then you must answer this question for the first or main buyer only (it is not required for additional buyers).

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 (it is not required for additional buyers).

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.

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 (it is not required for additional buyers).

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

Are the buyer and seller 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.

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 (it is not required for additional buyers).

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 (it is not required for additional buyers).

Questions for the ‘About the Buyer - Incorporated Bodies’ and ‘About the Buyer – Incorporated Bodies (Additional Buyer)’ sections

Legal Name - You must answer this question.

Enter the registered legal name of the buyer.

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. 

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.  Do not answer both questions. 

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). 

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.

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.

Questions for the ‘About the Buyer’s Agent’ section

Note:

  • This section should only be completed if an agent is completing and submitting the form on behalf of the buyer.
  • If any information is entered in this section, the ‘Agent Name’ and declaration questions become mandatory, as well as either the ‘Agent’s DX number and exchange’ or the ‘Address’ questions.

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

Enter the full business name of 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 this 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.

Agent 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 this section of the return.

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

Agent telephone number

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

Agent email

Enter the email address of the buyer’s agent.

Agent reference

Enter a reference meaningful to the buyer’s agent.

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 if you have entered any information in this section of the return.

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 for your client – answer ‘No’, we will correspond directly with your client in the address provided on the “About the buyer” section.

Last updated: 
31 March 2016

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Updated date: 2015-06-23 14:07
Version ID: 1027
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