SDLTM80050 - Compliance: Introduction

Compliance and stamp duty land tax

An enquiry under FA03/SCH10/PARA12 into a land transaction return or an amendment to a return may be made

• without giving a reason
• by giving written notice to the purchaser
• in the period from the date of receipt of the return or amendment of the return, until the end of a defined period. The defined period is 9 months after the filing date, or if delivered 9 months later, the date on which the return or amendment is received
• the enquiry may be closed by written notice setting out the conclusions and any amendments

Only one notice of enquiry into a land transaction return or amendment to a return is permitted. See SDLTM80820.