Property vested in an apparent purchaser

A transfer of property from the registered proprietor as nominee/trustee (the apparent purchaser) to the real purchaser where the real purchaser has provided the money for the purchase of the dutiable property.

Related guidance

• Trust exemptions

1. Digital Duties Form.
2. A copy of any relevant agreements between the real purchaser and the apparent purchaser at the time of the original purchase of the property.
3. A copy of the duty stamped transfer of land for the original purchase of the property.
4. Documentary evidence showing the payment of the purchase money, including the deposit, on the original purchase of the property. Proof of payment may be by way of bank statements, loan agreements, copies of financial statements or any other evidence showing the source of the purchase money.
5. Where the transferor is registered on title to satisfy the requirements of a lender, a statement from the lender confirming this.
6. A statement confirming who resides in the property and in what capacity (e.g. owner-occupier, tenant, other). If the property is being rented out, provide a copy of the rental agreement.
7. A statutory declaration by the nominee/trustee, addressing the matters set out below:
   • the capacity in which the person is making the declaration
   • whether the transfer of the dutiable property to the apparent purchaser was duly stamped and ad valorem duty has been paid
   • the capacity in which the transferor holds the property
   • the reason why the dutiable property was held by the apparent purchaser
   • details of who contributed towards the deposit and the balance of the purchase money.