SDLTM80240 - Compliance: Liaison

Complex Personal Return Teams

What is a Complex Personal Return taxpayer?

The Complex Personal Return segment was set up in 2002 to deal with taxpayers who have high income or wealth and whose tax affairs are complex.

There are approximately 50,000 such taxpayers dealt with by 7 Network and 2 associated teams.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

What do the teams do?

The teams deal with all aspects of the customer's tax affairs, including conducting enquiries into the customer's SA return.

Why is this important?

When a customer is transferred into a Complex Personal Return team, we write to advise them that they are now dealt with by the Complex Personal Return team and that that team is responsible for all aspects of the customer's tax affairs.

The income and/or wealth of these customers mean that they might be involved in property transactions where stamp duty land tax property thresholds and valuations are an issue and where the Stamp Office might wish to conduct an enquiry. It is possible that, in the meantime, the Complex Personal Return team will

• be about to open an enquiry for that customer
• already have an enquiry open
• have recently settled an enquiry

This should not prevent the Stamp Office from opening an enquiry into a property transaction where there are, for example, concerns about the valuations used. But it does mean that Stamp Office and Complex Personal Return teams need to liase so that they know what each other is doing.

How can I tell whether a Complex Personal Return team deals with a customer?

The Self Assessment (SA) record

• should contain a note in freehand notes stating whether the taxpayer is a Complex Personal Return taxpayer and where they are dealt with
• will confirm whether an enquiry is under way or has recently been settled

Are there other ways that we can help each other?

In the course of an enquiry the Stamp Office or a Complex Personal Return team may obtain information from or about the customer that will be of interest to the other party. For example, information may be received about the value of a property, or which suggests that the customer has been involved in a number of property transactions.

Need to ensure that information flows between the teams.

If, during the course of an enquiry, information is received that might be of interest to a Complex Personal Return team they should pass that information on or speak to the Complex Personal Return Team in question.

For their part, the Complex Personal Return Teams will reciprocate.

Where can I find out more about the work of the Complex Personal Return team?