SDLTM82410 - Compliance: Concluding an enquiry

Introduction

An enquiry is completed when a closure notice is issued to inform the purchaser that all enquiries have been concluded. The purchaser must also be duly advised of these conclusions in accordance with FA03/SCH10/PARA23.

The closure notice takes effect when it is issued.

A separate closure notice must be issued in respect of each land transaction return for which an enquiry notice has been issued.

The enquiry into a land transaction return will be formally concluded by the issue of a closure notice.

A closure notice will be issued either

• when HM Revenue & Customs considers the enquiries are complete
• when a Tax Tribunal directs that such a notice should be issued. See SDLTM82600. You must issue a closure notice even in potential contract settlement cases

When a closure notice is issued the purchaser is notified of Stamp Taxes’ view of the current position and any amendments needed should be made.

The purchaser has a right of appeal against your conclusions or any amendment which may have been made. The appeal should be lodged within 30 days of the issue of the closure notice.

The guidance applies to all closure notices unless otherwise stated.