Stamp Tax Online for Non UK Resident
If the law firm's client is a non UK resident, who does not have a National Insurance Number, then the firm is
able to enter a reference such as a passport number into Stamp Tax Online instead.
Information should be added into Box 51 part 2 and Box 51 part 3, as follows:
Question 51 — second part
For an individual who does not have a permanent National Insurance number, enter one of the following:
- non-UK tax reference number
- passport number
- driving licence number
- ID card number
For a non-individual, you can either enter a company registration number (issued by Companies House) or, if you do not have this, a non-UK tax reference.
If you answered the second part question 51 you also need to answer the third part of question 51.
Question 51 — third part
Enter the country where the reference number was issued.
For an individual who does not have a permanent National Insurance number, enter one of the following:
- non-UK tax reference number
- passport number
- driving licence number
- ID card number
For a non-individual, you can either enter a company registration number (issued by Companies House) or, if you do not have this, a non-UK tax reference.
If you answered the second part question 51 you also need to answer the third part of question 51.
Question 51 — third part
Enter the country where the reference number was issued.
If you found this article useful, please "Like" it using the thumb below, it really helps us to know which articles are the most useful to you!