S18.16 Appendix 3

Guidance for Intake Staff

Procedure for applications requiring a Revenue certificate:

• Check the application for the Revenue certificate. You should note that there are two types of Revenue Certificate and either are acceptable (See Appendix 4 and 5). If there is no Revenue Certificate then the application must be rejected and returned to the agent using the standard returns letter, which has been amended to incorporate this reason.
• Check the Revenue Certificate to confirm it is an original and not a photocopy. Photocopies (including those certified as true copies) are not acceptable. If it is a photocopy the application must be rejected.
• Check the Revenue Certificate to ensure it relates to the application. This will involve comparing the following information which is listed on the Revenue Certificate with the deed or application form:

Purchaser 
Vendor/Seller 
Description of Transaction 
Property
Note: The other boxes on the Revenue certificate can be ignored.

If the information on the Revenue certificate matches up with the information in the deed or the application form, the application can be accepted as meeting SDLT requirements.

Procedure for applications requiring Self-certificates:

• Check the application for a Self-certificate. If there is no Self–certificate then the application must be rejected and returned to the agent.

• Check that the Self Certificate is in the form of the Self Certificate attached, a photocopy is acceptable. The Self-certificate must be in the prescribed statutory style or similar. If the Self-certificate is in a style significantly different from the prescribed style refer the matter to a Team Leader.

• Check the Self-certificate to ensure it relates to the application. This will involve comparing the following information which is listed on the Self-certificate with the deed or application form:

Purchaser 
Vendor/Seller 
Property 
Note 1: the Self-certificate does not contain a box headed ‘description of transaction’
Note 2: The other boxes on the Self-certificate can be ignored.

• Check to ensure the agent has ticked one of the boxes indicating the reason why a Self-certificate is appropriate. If no box is ticked the application should be rejected.
• Check that the Self Certificate has been signed correctly. Certificates should be signed as follows:
  • The Self-certificate must be signed by the purchaser. If there is more than one purchaser it must be signed by them all.
  • It is not competent for a solicitor to sign on behalf of a purchaser unless the solicitor is acting in a capacity other than as agent, i.e. it would be acceptable if the solicitor was an attorney of the purchaser etc.
  • It is competent for a personal representative (i.e. guardian, trustee, curator bonis, attorney etc) to sign on behalf of the purchaser. The capacity in which the person is signing should be made patent on the self-certificate (i.e. John Smith as attorney for Joan Smith). If it is not patent but it is clear from other information supplied with the application for registration what the representative capacity is then this will be acceptable. Otherwise the application will have to be rejected.
  • Where a partnership is concerned it is competent for one partner to sign provided that partner is declared to be the ‘representative partner’.
  • Where trustees are concerned it is acceptable if only one trustee signs the self-certificate.