SDLTM81400 - Compliance: Working an enquiry
Contents
| SDLTM81410 | General approach |
Keeping control
| SDLTM81430 | Introduction |
| SDLTM81440 | Avoiding Stamp Office delay |
| SDLTM81450 | Avoiding purchaser delay |
| SDLTM81460 | Countering delay |
Meetings
| SDLTM81580 | General |
| SDLTM81590 | Purpose |
| SDLTM81600 | Preparation |
| SDLTM81610 | Agendas or requests for questions in advance |
| SDLTM81620 | Presence of an agent |
| SDLTM81630 | Where to hold the meeting |
| SDLTM81640 | Visits to a purchaser’s home |
| SDLTM81650 | Conduct at a private residence |
| SDLTM81660 | Notes of meetings |
| SDLTM81670 | Agreement of notes with purchaser |
| SDLTM81680 | Video and tape recording |
| SDLTM81690 | Use of any evidence held |
| SDLTM81700 | Establishing culpability |
| SDLTM81710 | Visits to third parties |
| SDLTM81720 | Future action |
| SDLTM81730 | Resistance to attending meetings |
| SDLTM81740 | Overcoming objections |
Reassessing the tax payable
| SDLTM81770 | In response to a reply to an enquiry |
| SDLTM81780 | If the liability exceeds the tax-geared penalty threshold: Recalculate |
| SDLTM81790 | If the liability exceeds the tax-geared penalty threshold: Interview |
| SDLTM81800 | Purchaser requests a closure notice |
| SDLTM81810 | Contract settlement: Letter of offer |
| SDLTM81820 | Adjustments |
| SDLTM81830 | Relief in the case of an excessive assessment |
Payments on account
| SDLTM81860 | Introduction |
| SDLTM81870 | Conditions |
| SDLTM81880 | Serious fraud |
Jeopardy amendments
| SDLTM81900 | FA03/SCH10/PARA17 |
| SDLTM81910 | Conditions |
| SDLTM81920 | When to make a jeopardy amendment |
| SDLTM81930 | The notice |
| SDLTM81940 | Appeals |
