SDLTM81590 - Compliance: Working an enquiry

Meetings: Purpose

Meetings with the purchaser can, however, play a vital part in some complex enquiry work.

Meetings enable a compliance caseworker to

• obtain facts from the purchaser about the transaction
• explain the purpose of the enquiry. Purchasers may not always be fully aware of the extent of Stamp Office enquiries
• establish whether the purchaser wishes to disclose errors/inaccuracies
• agree what action is required and by whom to move the enquiry towards conclusion
• ensure that, where errors/inaccuracies have been found, the purchaser is aware what offence has been committed and the likelihood of penalties and of the benefits of co- operating in bringing about an appropriate settlement at the earliest possible date. However it should be made clear that it is entirely a matter for them to decide
• quantify and agree errors/inaccuracies
• settle the enquiry

Like many aspects of enquiry work, the conduct of meetings should improve with practice and experience. However, all good meetings will have been well prepared and followed up.

The compliance caseworker should always

• prepare and issue an agenda
• know exactly why they are holding the meeting, what they want to achieve and what information they want to obtain
• prepare themselves thoroughly, so that they have mastered the appropriate law and all the relevant facts
• make it clear to the purchaser and agent at the end of the meeting exactly what is required of them after the meeting, and follow-up with a letter

In England and Wales interviews under caution are only conducted by members of Special Compliance Office, under the rules of the Police and Criminal Evidence Act 1984. Separate legislation applies in Scotland and Northern Ireland. Special procedures are applied to criminal cases and Special Compliance Office investigators employed on criminal work receive particular training in this respect.

A compliance caseworker must never conduct an interview under caution locally. If they feel that a case is of such seriousness that a caution is required then they must, in advance of the meeting, contact their Special Compliance Liaison office for advice.

If new evidence of serious fraud emerges during the course of an interview the case should be referred promptly to Special Compliance Office without further enquiry by correspondence or at meetings.

An informal initial approach is encouraged. Nothing should be done to prejudice the Board’s freedom to choose between a cash settlement or criminal prosecution or to render evidence inadmissible in the courts.