An enquiry into a purchaser’s amendment to a land
transaction return can be made irrespective of whether an enquiry
has been made into the original return.
When the enquiry window relating to the return is open the
approach should normally be to conduct an enquiry into the return,
as amended, rather than being restricted to the amendment only.
This will be particularly important where the amendment is
fundamental to the return.
If notice of enquiry is given
the enquiry is limited to matters to which the amendment
relates, or which are affected by the amendment under
FA03/SCH10/PARA13(2).
The enquiry into the amendment may show that its effect is so
fundamental that the whole land transaction return needs to be
considered for enquiry.
Where there is no open enquiry window available in respect of
the land transaction return the enquiry should be opened using the
discovery legislation at FA03/SCH10/PARA28.
Where the enquiry windows for both the land transaction
return and the amendment are open at the same time the decision to
enquire into a case may have been prompted by the amendment, or the
original return may already have been selected for enquiry.
But whatever the reason for the decision, it should be made
clear in these cases that the enquiry is into the return as
amended.
