SDLTM80630 - Compliance: Rights and
obligations
Communications: General
Just because there is an open enquiry, the purchaser should not
be treated in any way differently from other purchasers, even if
omissions have been discovered or admitted.
Our Service Commitment states that we are committed to giving
the best service we can by
- acting fairly and impartially we
- treat your affairs in strict confidence, within
the law
- want you to pay or receive only the right amount
due
- communicating effectively we aim to
provide
- clear and simple forms and guidance
- accurate and complete information in a helpful and
appropriate way
- providing good quality service we aim
to
- handle your affairs promptly and accurately
- be accessible in ways that are convenient to
you
- keep your costs to the minimum necessary
- take reasonable steps to meet special needs
- be courteous and professional
Inevitably it is more difficult to maintain good communication
with a purchaser throughout an enquiry.
They may find some lines of questioning intrusive, resent the
additional costs of the enquiry, deliberately delay matters to hold
up settlement, cloud the facts to hide evidence of evasion and try
to provoke a compliance caseworker into losing their temper.
To be successful it must be ensured that the compliance
caseworker retains control of the enquiry, which can often require
considerable perseverance to obtain information that they need.
A compliance caseworker should
- be courteous at all times. It is possible
to be firm without being discourteous. If a question is avoided,
simply repeat it or rephrase it
- explain why they are taking action such as
raising assessments or issuing information notices. The purchaser
and agent should always know what is required of them. The
compliance caseworker should also ensure that the purchaser is
aware of their rights
- set out their assumptions in any
computation
- not presume or appear to presume that the
purchaser has committed an offence before all evidence is obtained.
Once omissions are discovered or they have been admitted a moral or
censorious tone should not be adopted, just deal with the
facts
- not make premature and peremptory demands
for information or documents, or meetings, nor should routine
references to statutory powers be made until it becomes necessary
to do so
- not refer to estimated assessments or
appeal hearings simply in order to secure agreement to a
settlement
- try to avoid delay. Obviously it will take
longer to deal with some aspects of a case than others and,
sometimes it will be impossible to avoid some delay. However, it
should be remembered that delay will make it more difficult for a
compliance caseworker to push the purchaser to respond quickly
