To open an enquiry you must
The notice to the purchaser should be set out in the following terms
'Thank you for your land transaction return for the purchase of
…………… I am writing to tell you that I
intend to enquire into the return. I have written to your agent
(name) to ask for the information I need.
I enclose a copy of our Code of Practice (
SDLTM80870). It explains how we keep
our promise of fair treatment under HM Revenue & Customs’
Service Commitment to you. When you have read the booklet please
contact me if you require further information.'
At the same time a letter should be sent to the agent as follows
'I have today given notice under FA03/SCH10/PARA12 to your
client of my intention to enquire into their land transaction
return for the purchase of ……………
I attach a copy of the notice.'
The letter to the agent should then request the documents and
information the compliance caseworker needs to check the land
transaction return.
It should always state the date by which it is expected that
the documents and information will be provided. The time allowed
should normally be 30 days and should take account of the nature
and scope of the information requested. There may be particular
circumstances in which a longer period would be appropriate.
The notice to the purchaser should be set out in the following terms
‘Thank you for your land transaction return for the
purchase of …………….. I am writing to
tell you that I intend to enquire into the land transaction return.
I enclose a copy of our Code of Practice (
SDLTM80870). It explains how we keep
our promise of fair treatment under HM Revenue & Customs’
Service Commitment to you. When you have read the booklet please
contact me if you require further information.'
The letter should go on to detail the request for documents and information following the guidelines above.
Where the purchaser amends the land transaction return the time
allowed for opening an enquiry into the return is extended. The
scope of the enquiry is restricted to matters affected by the
amendment if the enquiry is opened when the enquiry window for the
original return has closed.
If notice of enquiry is given as a result of an amendment the
first sentence of the notice should state
'I am writing to tell you that I intend to enquire into the purchaser's return for the purchase of …………… which was amended on (date) etc.'
The first sentence of the letter to the agent should be amended accordingly, and again a copy of the notice should be attached.
Where there are joint or several purchasers involved in a land
transaction FA03/S103(4) confirms that anything required or
authorised to be effected in relation to the purchaser must be
effected in relation to all the purchasers.
FA03/S103(5) applies where notice of enquiry into a land
transaction return is given.
All purchasers must be kept informed about any action taken,
although requests for information and documents may be directed at
only some of them.
When opening an enquiry therefore, a notice should be sent to
each of the purchasers as follows
‘Thank you for your land transaction return for the
purchase of ……………. I am writing to
tell you that I intend to enquire into the return.
I enclose a copy of our Code of Practice (
SDLTM80870). It explains how we keep
our promise of fair treatment under HM Revenue & Customs’
Service Commitment to you. When you have read the booklet, please
contact me if you require further information.’
The letter should go on to detail the request for documents and
information following the guidelines above.
If specific information is requested from one or certain of
the purchasers, a letter should be sent to the remaining purchasers
as follows
‘I have today given notice under FA03/SCH10/PARA12 to your associate purchaser(s) of my intention to enquire into your return for the purchase of ……………. I attach a copy of the notice.’
All purchasers will then be aware of the enquiry and the outstanding information being requested.
