Which form must be signed or approved by the client for SDLT purposes?

Which form must be signed or approved by the client for SDLT purposes?

• A. LTR form (for SDLT)
• B. AP1 form
• C. DS1 form
• D. TR1 form

Answer: (A)

For SDLT reporting, the form you use is the Land Transaction Return. It must be signed or approved by the client to confirm the transaction details (such as price and any reliefs) before submitting to HMRC, ensuring the SDLT calculation reflects the client’s instructions. The other forms serve different purposes in the conveyancing process—AP1 is for registering title with the Land Registry, TR1 is for transferring registered title, and DS1 is used for other registry-related tasks—not for reporting SDLT.

For SDLT reporting, the form you use is the Land Transaction Return. It must be signed or approved by the client to confirm the transaction details (such as price and any reliefs) before submitting to HMRC, ensuring the SDLT calculation reflects the client’s instructions. The other forms serve different purposes in the conveyancing process—AP1 is for registering title with the Land Registry, TR1 is for transferring registered title, and DS1 is used for other registry-related tasks—not for reporting SDLT.