If the case is being conducted by correspondence or the
purchaser refuses to attend a meeting, the compliance caseworker
should at the same stage (when it is clear that penalties are
likely to be considered) write to the purchaser and enclose the
appropriate penalty leaflet and the public funding leaflet.
If the purchaser is represented, send a copy of this letter
to the agent with your request for information or documents.
The compliance caseworker’s letter should include the
following
‘We would welcome your co-operation with our enquiry and
in establishing the correct stamp duty land tax liability.
The extent to which you co-operate with us and provide us
with information is entirely a matter for you. (For customers who
are not represented “In making your decision you may wish to
get help from a professional adviser”.)
Our enquiry may show that an offence has been committed for
which you may have to pay a penalty which is worked out as a
percentage of the tax underpaid or paid late.
We will take into account in calculating the amount of the
penalty the extent to which you have been helpful and have freely
and fully volunteered any information about the transaction, which
was omitted or understated.
At the end of our enquiry if we are unable to agree with you
any further amounts that you owe, the information or documents you
provided during the enquiry may be used in any appeal proceedings
to decide your liability to stamp duty land tax, interest and
penalties.’
