SDLTM62520 - Processing: Further Guidance for questions 49, 50 and 51 SDLT1
Further guidance for questions 49, 50 and 51 SDLT1 (1.49, 1.50 and 1.51 online), National Insurance number, Vat registration number or company or partnership UTR number.
Completing the SDLT return with the correct details and unique identifier will ensure that your return can be processed quickly.
You鈥檒l need to complete the relevant unique information on the SDLT return depending on whether the purchaser is an individual or not and it鈥檚 important that these details are accurate as it may not be possible to amend the return at a later date. If you make a mistake when completing these details you make need to send in a fresh return.
Individuals
If you are an individual or acting on behalf of a client who is an individual the table below will help you decide how to answer the questions correctly.
Individuals - completing questions 49 to 51 on form SDLT1 (1.49 to 1.51 online)
| Individuals | When to answer the question | When not to answer the question |
|---|---|---|
| Question 49 (1.49 online) | Answer this if you are an individual acting on your own behalf, or if you are acting on behalf of a client who is an individual. Give the correct National Insurance Number for the lead purchaser - not a temporary one. A National Insurance Number will look something like this. XX 99 99 99 X and can be found on payslips from work or any letter from the Department for Work and Pensions or Jobcentre plus. Give the date of birth for the lead purchaser. | Don鈥檛 answer question 49 (1.49 online) if the lead purchaser doesn鈥檛 have a National Insurance Number. Leave the date of birth field blank and go straight to question 51.2 (1.51.2 online). |
| Question 51.2 (1.51.2 online) | Answer this question only if you did not answer question 49 (1.49 online). Give a non-UK tax reference. If you don鈥檛 have one give one of the following: Passport number; Driving licence number; ID card number. Also answer Q 51.3 (1.51.3 online). | Don鈥檛 answer this question if you answered question 49 (1.49 online) |
| Question 51.3 (1.51.3 online) | Enter the country where the reference was issued. | Don鈥檛 answer this question if you answered question 49 (1.49 online) |
If you don鈥檛 have any unique references and need help please contact the .
Purchaser who is not an individual
Where the purchaser is not an individual use the table below to help you answer the questions correctly.
Non-individuals - completing questions 49 to 51 on form SDLT1 (1.49 to 1.51 online)
| Non-individuals | When to answer the question | When not to answer the question |
|---|---|---|
| 听 | Answer either question 50 or question 51 (1.50 or 1.51 online) | Don鈥檛 answer both questions 50 and 51 (1.50 or 1.51 online) - answer one or the other |
| Question 50 (1.50 online) | Give the VAT registration number. Make sure that the number you provide is a valid VAT registration number. It should be: 9 digits long; has no alpha characters; and, does not start with 00. | Don鈥檛 answer this question if there is no VAT registration number leave this field blank and go to question 51.1. (1.51.1 online) |
| Question 51.1 (1.51.1) online | Companies: Give your UK Company Unique Tax Reference Number. Partnerships: Give your UK Partnership Unique Tax Reference number. Make sure that it鈥檚 a valid number, consisting of 10 digits supplied to you by HMRC. It shouldn鈥檛 be confused with the Company Registration Number (CRN) issued by Companies House. | Don鈥檛 use a Company Registration Number in this section. If you do your form will be rejected. Don鈥檛 answer this question if there is no Company or Partnership UTR. Instead go straight to question 51.2 (1.51.2 online) |
| Question 51.2 (1.51.2 online) | Give one of the following: Company Registration Number (issued by Companies House). If you don鈥檛 have this, enter a Non-UK tax reference | Don鈥檛 answer this question if you answered either question 50 or question 51.1 (1.50 or 1.51.1 online) |
| Question 51.3 (1.51.3 online) | Enter the country where the reference was issued. | Don鈥檛 answer this question if you answered either question 50 or question 51.1 (1.50 or 1.51.1 online) |
If you don鈥檛 have any unique references and need help please contact the .