Following the introduction of the new Stamp Duty and Land
Tax (SDLT) 1 form in July, HM Revenue & Customs has issued
advice in relation to the requirements to include National
Insurance numbers, VAT registration numbers and UK company or
Unique Taxpayer Reference (UTR) references or a non-UK tax
reference.
49 - National Insurance number of first purchaser
You must answer this question if the first named purchaser is an
individual who has a permanent National Insurance number. In all
other cases you must complete either question 50 or 51. The
National Insurance number is formed of nine characters without any
spaces. The first two characters must be letters, the next six
numeric and then a final letter. If the final letter is not known,
leave the last box blank. Do not enter a temporary
National Insurance number, initial letters TN, instead leave blank.
If you have given a National Insurance number you must give a date
of birth for the first purchaser (the person for whom you have
given a National Insurance number). If you have not given a
National Insurance number the date of birth must be left blank.
50 VAT Registration Number
Do not answer this question if you have answered
question 49. Instead go directly to question 52.
If you have not answered question 49 and the first purchaser
does not have a VAT Registration Number, go to question 51.
51 UK company or partnership UTR, or non-UK tax reference
Do not answer this question if you have answered either
question 49 or question 50. Instead go directly to question
52.
If you have a UK company or partnership UTR number, enter it
here. If you do not have either of these numbers, give any tax
reference or other registration number for the purchaser in part 2
of this question and the place (for instance, as appropriate, the
town, city, state, canton etc. as well as country) that issued that
reference or registration.
If you don't have any tax reference, you will
need a reference from HMRC before you will be able to submit a
valid return. To get a reference, contact the helpline on
0845 603 0135, explain the position and leave a
contact phone number. HMRC Stamp Taxes will contact you within 24
hours and take the purchaser's details. If appropriate, they will
give you a reference number, which must be used for this and all
subsequent land transaction notifications for that purchaser.