After having read the relevant buyer or agent declaration statement (whichever applies) and you are content to give your agreement to it, you must declare this by putting a ‘X’ in the box beside the statement and then:
- a) including your signature;
- b) printing your name clearly in block capital letters; and
- c) dating the form,
in the space provided below the statement.
You cannot submit and make a LBTT return without having agreed to the declaration statement.
Note: For the avoidance of doubt, where an agent is completing and submitting this return on behalf of a taxpayer, we will assume that the declaration is made by the agent specified in the ‘About the Buyer’s Agent’ section of the return.