SDLTM81810 - Compliance: Working an enquiry

Reassessing the tax payable: Contract settlement: Letter of offer

Once agreement has been reached the compliance caseworker issues a draft letter of offer to the liable person or agent.

When the signed letter of offer is returned by the purchaser the compliance caseworker will issue a letter of acceptance.

If the letter of offer is not returned by the purchaser or their agent within the agreed time a closure notice is issued. See SDLTM82490.