Text for Report on Title
ROT: Stamp Duty Land Tax Return
- Change date
- 11/09/2025
- Word count
- 444
- Deployment measure
- 9/10
Rationale
The draft wording makes clear that although the SDLT return is the buyer’s responsibility, the firm will usually file it as agent. The purpose of the clause is to protect the firm from tax liability and place responsibility on the buyer for accuracy and disclosure.
Stamp Duty Land Tax requires the completion of a self-assessment tax return called a “Land Transaction Return”. It needs to be stressed that this is your tax return in exactly
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