About the Seller

How to complete the 'About the Seller' 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 Seller)’ sections

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

Questions for the ‘About the Seller’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’ sellers and two ‘Incorporated Bodies’ sellers.
  • If there are more than two sellers for either of these categories, enter the details of the first two sellers on the main return and then add the details of any other sellers in the ‘Additional Details’ form which can be downloaded from our website at the “Forms” section.
  • Only complete the most relevant ‘About the Seller - Private Individuals and Representatives’ or ‘About the Seller - Incorporated Bodies’ section of the return.For example, if the seller is a private individual do not complete any details in ‘About the Seller - Incorporated Bodies’.
  • Where there is more than one seller 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 Seller - Private Individuals and Representatives’ and ‘About the Seller - 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 Seller - Private Individuals and Representatives’ and ‘About the Seller - Private Individuals and Representatives (Additional Seller)’ sections

Title

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

Mr / Miss / Mrs / Ms / Dr / Other.  

Seller surname – You must answer this question.

Enter the surname (family name) of the seller. 

Seller first name(s)

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

Address – You must answer this question.

Enter the address where we can write to the seller after the effective date of the land transaction, including the house (or office) name and number and postcode, as well as entering the name of the country to which the address relates.

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

Business name - You must answer this question.

Enter the registered business name of the company that is the seller.

Trading name (if different)

If the trading name of the company is different from the ‘Business Name’, enter the trading name of the company of the seller.

Address – You must answer this question.

Enter the address where we can write to the seller 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. 

Company number

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

Charity number

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

Governing Law / Jurisdiction

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

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

Note: If any information is entered in this section, the ‘Agent Name’ becomes mandatory, as well as one of the ‘Agent’s DX number and exchange’ and ‘Address’ questions. 

Agent name - You must answer this question if you intend to enter any information in this section of the return.

Enter the full business name of the seller’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 seller’s agent, including where applicable the postcode and the name of the country to which the address relates.

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

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

Agent telephone number

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

Agent email

Enter the email address of the seller’s agent.

Last updated: 
31 March 2016

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Updated date: 2015-03-31 15:23
Version ID: 1028
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