SDLTM81430 - Compliance: Working an enquiry

Keeping control: Introduction

It is essential to retain control of the progress of an enquiry.

A compliance caseworker keeps control of a case by

• having a well ordered file so that they or any other compliance caseworker or compliance manager can easily appreciate the up to date position and find all the relevant papers
• not causing any material delay in the case. If the ball remains in the compliance caseworker’s court for long periods of time it is difficult to complain about delay by others
• ensuring that the purchaser and his or her agent are always aware of what is expected of them
• agreeing realistic timetables for action by the agent or purchaser and checking progress rather than waiting until a deadline has expired only to discover that nothing has been done
• raising discovery assessments and making enquiry amendments
• bearing in mind where they expect the case to go and what they need to know and do to get it there
• preventing delay where they do not receive prompt co-operation and using the stamp duty land tax information powers
• requesting payments on account once it is clear that duties have been unpaid. See SDLTM81860+
• making an HM Revenue & Customs amendment to a purchasers self-assessment under the provisions of FA03/SCH10/PARA17 if it is considered that tax is at risk. See SDLTM81900+
• acting reasonably and courteously so that there are no grounds for the purchaser to make a complaint