C. If you suspect that tax has been under assessed or excessive relief has been claimed or given and:
- you are seeking Tribunal approval for a notice, or
- you receive an appeal against a notice
you will have to disclose any facts that led you to your suspicions.
D. For ITSA, CTSA and SDLT return cases, a notice can also be given for the purpose of obtaining information or documents for the purpose of checking that person's tax position as regards a tax other than the tax for which the return was issued, BUT
Where a person has made a SDLT return and an SA return for the same period, in practice you must open an enquiry into both. For example, if the other tax is capital gains tax and the person has made an SA return for the period we must have an open enquiry into both SDLT return and the SA return. (See CH23520)
For IT and CT open enquiries are not needed where you want to issue a taxpayer notice to check either a herd basis election or whether one of the counteraction provisions in Section 703 ICTA or Section 684 ITA apply.