Unnecessary delay by the Stamp Office in working an enquiry will make it much more difficult for a compliance caseworker
Not only is it embarrassing if the Department appears to be
trying to enforce higher standards than it has shown itself but it
may leave the compliance caseworker open to justified complaint.
Where linked enquiries are taken up – possibly where
the purchaser has split a deal into separate parts to obtain a
lower rate of duty, for example, buildings and garden, and
submitted two land transaction returns or more parallel progress in
each of the enquiries should be maintained.
The enquiry plan prepared at the outset of the enquiry may
include an estimate of the length of time it will take to obtain
and examine the relevant information.
The compliance caseworker should agree with the purchaser or
agent the date by which (subject to revision in appropriate
circumstances) it is expected that the examination of the papers
will be completed.
If a compliance caseworker falls sick or another officer
leaves the office and cannot be replaced immediately some delay
cannot be avoided. Team-working arrangements should allow another
member of the team to take over as case owner. But if no such
arrangements exist whoever is looking after the enquiry on a
temporary basis should at least notify the purchaser or agent that
there may be some delay.
Interest may be accruing on amounts of tax unpaid and it is
important that Stamp Office delay should not seem to have
contributed to the amount.
If some delay is anticipated, and areas of the return which
may be incorrect or incomplete have already been identified, the
purchaser should be reminded that interest is accruing and invite a
general payment on account. See
SDLTM81860+.
