In the majority of cases it is unlikely that a meeting will be
required. The following pages are included to cover the situations
where it is considered necessary, so that staff, purchasers and
agents understand the process.
Meetings can play a vital part and may be appropriate in
enquiries of substance. The information needed in some enquiries
may consist not just of records and documentation but also of
explanations from the purchaser. It may save time and cost all
round if those explanations are obtained at a meeting, rather than
by correspondence, at an early stage in the enquiry.
The compliance caseworker’s job at this stage is to
seek the information needed to check the purchaser's land
transaction return, or the particular aspect of it that is being
checked. Although the return may have been selected for enquiry
because it appeared to present particular risks it should not be
implied that it is considered that there are errors/inaccuracies
until the evidence has been considered.
The number of meetings, the subject matter and who attends
will depend on the nature of the enquiry.
It should be borne in mind, however, that meetings may be
expensive and inconvenient for purchaser. Meetings should not be
routinely sought when explanations from the purchaser are not
needed.
Meetings are not easy. The compliance caseworker will have to
judge whether they are being told the truth and be alert to follow
up unexpected points.
The purchaser may be nervous but that need not be a sign that
there is anything wrong with the land transaction return. For many
people the world of offices, figures and forms is unfamiliar, and
the prospect of meeting a tax official can be quite daunting. It
should be recognised that this may be the case. Words or actions
which are likely to produce an exaggerated response should be
avoided. The purpose of the meeting is not to trick the purchaser.
Attempt to put them at ease.
The object of the meeting is to obtain facts, which will be
easier if the purchaser is relaxed. The reason the meeting has been
requested should be explained. Begin with the areas which are
familiar to the purchaser, such as the general circumstances of the
transaction. A tactful line of questioning should be assumed.
Whilst the compliance caseworker must always be courteous in
their dealings with the purchaser and their agent, the information
needed must be obtained. A failure to do so will prevent any
further checking of the land transaction return for completeness.
Another meeting will be necessary, with the attendant costs to all
concerned. The compliance caseworker must therefore be firm and
ensure that they do find out what they need to know.
A purchaser may get upset at meetings, it might be a reaction
to nervousness, to what they feel is too personal a line of
questioning or because a compliance caseworker is getting close to
discovering errors/inaccuracies. Sometimes aggressive behaviour
might be an attempt to provoke. If a compliance caseworker loses
their temper, they will probably lose control of the meeting.
If a purchaser launches into an angry tirade, or conversely
bursts into tears, the compliance caseworker should wait until they
have regained some control. A few minutes break may be a good idea
before trying to resume the questioning as sympathetically as
possible. Abuse and threats should not be tolerated. Should a
purchaser threaten violence or even try to start it, the meeting
should be ended immediately. A full note should be made as soon as
possible and the matter reported to a compliance manager.
The relationship with a solicitor or other agent can be
difficult during a meeting. The agent may try to answer all or some
of the questions on behalf of their client. The purpose of the
meeting is to obtain facts, which only the purchaser may know
should be explained.
The strain meetings can put on relationships between agent
and client should not be underestimated.
The purchaser may feel that the agent has let them down, or
not done the job properly. If, however, they have done a reasonable
job, there is no harm in telling the purchaser that it is not the
way the agent has completed the land transaction return, which is
under consideration, but the figures that went into it.
When all the questions needing to be asked have been
exhausted, it is a good idea to give the purchaser a chance to add
anything they want. Is there anything which has not been covered
which they think is relevant to the points discussed? This gives
the purchaser the opportunity to put their case fully.
