In an update to its guidance HMRC have confirmed that SDLT higher-rate refund applications can be made by either the main buyer of the property or an agent acting on their behalf. Agents will need a signed letter of consent to act and a covering letter giving authority to receive the payment (where the refund will be going to the agent rather than the purchaser). Refund applications are generally made via HMRC’s online service unless exceptional circumstances delay the sale of the previous main home.
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In an update to its guidance HMRC have confirmed that SDLT higher-rate refund applications can be made by either the main buyer of the property or an agent acting on their behalf. Agents will need a signed letter of consent to act and a covering letter giving authority to receive the payment (where the refund will be going to the agent rather than the purchaser). Refund applications are generally made via HMRC’s online service unless exceptional circumstances delay the sale of the previous main home.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
