SDLTM81930 - Compliance: Working an enquiry
Jeopardy amendments: The notice
The jeopardy amendment notice to the purchaser will include the following message
'I consider that the amount stated in your land transaction return, as the amount of tax payable, is insufficient and there is likely to be a loss of tax to the Crown. This notice shows the amendments I have made to make good the deficiency. Any tax shown is due now. You are reminded that interest is chargeable on tax paid late
If you do not agree the figures you should appeal in writing within 30 days of the date of issue shown above, and may apply to postpone payment of any tax you consider is excessive.
Any appeal made cannot be heard or determined before completion of the enquiry.’'
The notice will be delivered, as normal, through the postal service. If there are exceptional circumstances, which mean that there would be a loss of tax if the notice of jeopardy amendment was not immediately delivered to the purchaser, rather than wait for service by post, the compliance caseworker should prepare and issue the notice manually, in the following terms
'On [date] [I/Mr/Mrs/Miss/Ms] [name] gave you notice of [my/his/her] intention to enquire into the land transaction return for the sale of ………….. on ………….. Those enquiries have not yet been completed. But in [my/his/her] opinion the tax of [£…….] contained in the land transaction return is insufficient and unless the assessment is immediately amended to make good the deficiency there is likely to be a loss of tax to the Crown.
Accordingly I hereby give notice under FA03/SCH10/PARA17 that I am amending your land transaction return to [£…….]. The additional tax due of [£…….] is due now.
You may appeal against this amendment within 30 days of the date of this notice. Your appeal must be in writing. An appeal form is attached. This appeal cannot be heard by a Tax Tribunal until I have completed my enquiries. If you appeal the additional tax remains payable but, if you consider you are overcharged to tax by this amendment, you may apply in writing within 30 days to postpone payment of the tax overcharged, pending settlement of your appeal. (You may change your application later if there is a change in circumstances.) You can use the attached appeal form to apply for postponement of any tax overcharged.’
