SDLTM81770 - Compliance: Working an enquiry

Reassessing the tax payable: In response to a reply to an enquiry

This is a clerical process performed by the compliance caseworker where information is received in the course of an enquiry and the stamp duty land tax due is different from that self-assessed by the purchaser, and a contract settlement is not appropriate.

The information received may be varied but could for example be non-mandatory information omitted from the land transaction return.

The compliance caseworker will analyse the information and determine whether the liability exceeds the threshold before which tax-geared penalties can be applied (This text has been withheld because of exemptions in the Freedom of Information Act 2000)This is not a system calculation; it is a clerical process.

Where the reassessment

• determines that the duty paid is below the threshold, the compliance caseworker will not impose a tax-geared penalty
• determines that the duty paid is correct a closure notice will be issued to the liable person(s) and agent. The closure notice will be the final assessment of liability and will act as the conclusion of all enquiries
• identifies an underpayment a closure notice will be issued to the liable person(s) and agent with a payslip and a date set on the stamp duty land tax Core system
• identifies an overpayment, the Accounts Office will be authorised to make a refund and a closure notice will be issued to the liable person(s) and agent

Should an appeal be received within 30 days of the closure notice being issued, see the Appeals section at SDLTM87600.