Land transaction returns made on behalf of a purchaser who dies
during the enquiry window are not exempt from enquiry. Their return
should be checked in the normal way and enquiries can be commenced
within the normal time limit if appropriate.
The approach taken should take into account the sensitivity
of the situation.
There may be circumstances in which an assurance of finality
is requested by the personal representatives of deceased
purchasers. When such a request is received if the risk assessment
leads to a conclusion that no enquiry is necessary, the agent or
personal representative should be notified as follows
'I confirm that on the basis of the information contained in the return dated…………. I do not propose to make an enquiry/enquiries.'
If this confirmation is given then, unless further information
later comes to light that would enable the Stamp Office to make a
discovery assessment, an enquiry into the return should not
subsequently be opened.
At present the circumstances in which we might take this
action are limited. Further guidance will be issued at a later
stage.
