This chapter contains detailed guidance on the conduct of
enquiries into a land transaction within the charge to stamp duty
land tax.
Enquiries encompass all work carried out to check land
transaction returns or purchaser amendments to returns after
processing, from a simple enquiry into one land transaction return
to a detailed examination of a number of land transaction returns
made by the same purchaser.
The aim is to collect, at the right time, the right amount of
tax due by law.
Stamp duty land tax imposes clear responsibilities on
purchasers to assess their own liability.
The compliance strategy to achieve this has two strands
Voluntary compliance can be encouraged through customer service initiatives as well as by demonstrating through compliance work that the likelihood and consequences of detection make deliberate evasion a poor choice.
