Q&As

A 20-year lease was granted several years back and it appears that the tenant was not legally represented as the lease has not been registered at the Land Registry and there is no evidence that a SDLT return was filed or that tax was paid. The tenant died few months after the lease was granted. A Grant of Probate was obtained by executors. To register the lease to facilitate the assignment of the lease, a tax return needs to be filed. As the deceased tenant failed to make a SDLT return during their lifetime and it has to be done after their death, is it the executor who has the power to make the SDLT return? Furthermore, should they be referred to as the tenant/purchaser in the SDLT?

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Published on LexisPSL on 28/05/2021

The following Property Q&A provides comprehensive and up to date legal information covering:

  • A 20-year lease was granted several years back and it appears that the tenant was not legally represented as the lease has not been registered at the Land Registry and there is no evidence that a SDLT return was filed or that tax was paid. The tenant died few months after the lease was granted. A Grant of Probate was obtained by executors. To register the lease to facilitate the assignment of the lease, a tax return needs to be filed. As the deceased tenant failed to make a SDLT return during their lifetime and it has to be done after their death, is it the executor who has the power to make the SDLT return? Furthermore, should they be referred to as the tenant/purchaser in the SDLT?

A 20-year lease was granted several years back and it appears that the tenant was not legally represented as the lease has not been registered at the Land Registry and there is no evidence that a SDLT return was filed or that tax was paid. The tenant died few months after the lease was granted. A Grant of Probate was obtained by executors. To register the lease to facilitate the assignment of the lease, a tax return needs to be filed. As the deceased tenant failed to make a SDLT return during their lifetime and it has to be done after their death, is it the executor who has the power to make the SDLT return? Furthermore, should they be referred to as the tenant/purchaser in the SDLT?

Please note that we are unable to give legal advice and this Q&A does not constitute a legal advice.

A lease for a term over seven years must be registered at HM Land Registry within two months of its grant: sections 27(2)(b), 4 and 6 of the Land Registration Act 2002. A failure to do so has the effect that the tenant does not

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