After Completion: SDLT certificate: Who applies for the SDLT certificate?

After Completion: SDLT certificate: Who applies for the SDLT certificate?

• A. Buyer’s Solicitor
• B. Seller’s Solicitor
• C. Land Registry
• D. HMRC

Answer: (B)

Stamp Duty Land Tax (SDLT) is a tax on the buyer for a property transaction, and the SDLT certificate is the proof that SDLT has been paid (or relief claimed) in the completion of the deal. In standard practice, the responsibility for applying for and obtaining this certificate sits with the buyer’s solicitor. They file the SDLT return with HMRC after completion and, once HMRC issues the certificate, this document is used with the registration of the title at the Land Registry. So the solicitor acting for the purchaser handles the SDLT submission and secures the certificate, which then accompanies the post‑completion registration package. The seller’s solicitor does not typically apply for the SDLT certificate, nor is it issued by Land Registry or HMRC directly to a party other than via the purchaser’s solicitor.

Stamp Duty Land Tax (SDLT) is a tax on the buyer for a property transaction, and the SDLT certificate is the proof that SDLT has been paid (or relief claimed) in the completion of the deal. In standard practice, the responsibility for applying for and obtaining this certificate sits with the buyer’s solicitor. They file the SDLT return with HMRC after completion and, once HMRC issues the certificate, this document is used with the registration of the title at the Land Registry.

So the solicitor acting for the purchaser handles the SDLT submission and secures the certificate, which then accompanies the post‑completion registration package. The seller’s solicitor does not typically apply for the SDLT certificate, nor is it issued by Land Registry or HMRC directly to a party other than via the purchaser’s solicitor.