Land Transaction Tax return guidance - About the buyer (individuals)

• If the buyer is acting on behalf of a bare trust, enter the beneficiary’s details.
• If the buyer is acting as any other type of trust (such as settlement), enter the trustees’ details.
• If the beneficiary or trustee is not an individual/group of individuals, or if the trust is registered with HMRC, you must not complete this section.

Further guidance on trusts

If the buyer is not an individual/group of individuals, you must not complete this section.

You can select additional buyers from the summary page of the draft return.

Complete the ‘Other (specify)’ box if the appropriate title is not an option. If the appropriate title does not fit in this box, use abbreviations. For example, you can show Captain as Capt.

Enter the first name of the buyer. You may also enter a middle name.

Enter the last name of the buyer.

Enter the buyer’s main residence from the effective date of the transaction.

Use the address lookup to find your property so that we have accurate data. If you cannot find the address in the lookup you can enter it manually.

You must answer this question.

Enter the date of birth for the buyer, using the format dd/mm/yyyy. For example, ‘28/06/1979’.

Enter the buyer’s daytime phone number including the area code.

You can enter a mobile number if this is more useful for contacting the buyer.

If there's more than one buyer and they share the same phone number, please enter this number for each buyer in the buyer's contact details section.

Enter the buyer’s email address.

If there's more than one buyer who both share an email address, please enter the same email address for each buyer / in the buyer's details section.

If you find:

• the buyer does not have an email address but can access an email account of a trusted helper (such as a friend or family member), this can be used with their consent
• the buyer does not have an email address or no access to an email address, contact us for more information

Further guidance on using email to correspond about tax.

You must answer this question if the buyer is an individual who has a permanent National Insurance number.

Give the correct National Insurance number for the buyer. A National Insurance number will look something like ‘QQ 12 34 56 A’. Found on payslips from an employer or any letter from the Department for Work and Pensions or Jobcentre plus.

Do not use a temporary National Insurance number (these always start with ‘TN’).

Select the identification number that you have or select 'Other' and complete the 'Other (specify)' box to tell us which form of identification your ID reference number relates to.

Enter the ID reference from the form of identification you’re using:

• for passports, driving licenses, and ID Cards, if issued in the UK, the reference can be found on your actual passport, driving license or ID Card
• for Unique Tax References, if issued in the UK, they will be 10 digits long and can be found on correspondence from HMRC or within the buyer’s online account with HMRC

You must also show which country issued the identification to you in the ‘Country of issue’ box.

If the interest in land is acquired on trust and the buyer is a trustee or is one of several trustees’, answer ‘Yes’. Answer ‘No’ in all other cases.
 
How LTT applies with interests in trusts

The definition of ‘connected’ is covered in Section 1122 Corporation Taxes Act (CTA) 2010. Examples of connected persons include but are not limited to: 

• a husband, wife or civil partner
• a brother or sister, his or her ancestors and lineal descendants
• business partners and their relatives
• a person and a company that they control
• 2 companies controlled by the same person

View the Corporation Tax Act
 
Further guidance on linked transactions
 
Answer ‘Yes’ if the buyer is connected with the seller in any way defined in Section 1122 Corporation Taxes Act (CTA) 2010. Otherwise, answer ‘No’.