SDLTM81910 - Compliance: Working an enquiry

Jeopardy amendments: Conditions

Where, during the course of an enquiry, a compliance caseworker forms the opinion that

• the amount of tax payable stated in the self-assessment is insufficient
• unless the assessment is immediately amended there is likely to be a loss of tax to the Crown

they may by notice to the purchaser amend the land transaction return to make good the deficiency.

There is no restriction on the number of jeopardy amendments that can be made, so it would be possible to make successive amendments in respect of a single land transaction return.

In practice such cases are likely to be rare and will only occur where further facts emerge during the course of an enquiry which lead a compliance caseworker to think that the first jeopardy amendment was based on a considerable underestimate of the tax due.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)