The enquiry should be opened by
There are standard opening letters.
In the majority of enquiries it will be sufficient to examine
the documentation relating to the transaction and it is unlikely
that a meeting will be required.
The opening letter should only request information and
documents that the compliance caseworker requires to check the
accuracy of the land transaction return and that would be requested
in a later formal notice.
In all cases the contract and the instruments relating to the
transaction should be requested. The compliance caseworker may also
consider whether it is appropriate to ask to see the financial
records.
If the transaction involves a company and the compliance
caseworker wishes to confirm where control of one or more companies
lies they may need to see an up to date copy of the memorandum and
articles of association supported if relevant by copies of all
resolutions.
Complex enquiry work will involve a mixture of research, risk
assessment, examination of papers, discussion and correspondence.
Once the facts have been established there will still be scope in
many cases, particularly larger complex commercial enquiries, for
discussion of technical issues, and, in many cases, this will
inevitably involve correspondence and possibly a meeting.
The Stamp Office approach should however put an emphasis on
examining the papers and establishing the facts before embarking on
such discussion.
A compliance caseworker does not have to provide evidence of
a potential technical error before they request the relevant
evidence needed to establish the facts.
In a complex case all the information required over the
course of the enquiry may not initially be apparent. The compliance
caseworker should nevertheless review each case thoroughly to
arrive at a comprehensive assessment of the information likely to
be needed to check the land transaction return.
All this information should be included in the initial
request.
Avoid asking for information piecemeal. This does not mean
that there will only be one occasion upon which documents or
information might be requested. Submission of documents or
information initially requested may give rise to further questions.
On each occasion the initial request should be informal. A
formal notice should not be issued unless the agent has failed to
produce or provide some or all of the documents or information that
have requested.
All cases where a compliance caseworker believes this course
of action is appropriate must be referred to a compliance manager.
Purchasers are required to keep such records as may be
necessary to enable them to make a complete and correct land
transaction return. A compliance caseworker can ask in their
initial letter for those records.
The Code of Practice explains that the Stamp Office may
request the records on which the land transaction return is
based.
