SDLTM82460 - Compliance: Concluding an enquiry

Closure notices: The closure notice: Form of the notice

When an enquiry is completed a closure notice must be issued under FA03/SCH10/PARA23.

The closure notice must

• inform the purchaser that the enquiry is complete
• state the conclusions reached, including any conclusions about any claims or elections that do not affect the land transaction return. There is no standard format for the statement of the conclusions
• state that no amendment is needed or make the amendments required to give effect to the conclusions. See SDLTM82470

The enquiry is completed when the closure notice is issued to the purchaser. A copy should be sent to the purchaser’s agent.

If the purchaser amended the land transaction return during the enquiry the amendment will normally have been included in the enquiry. If not, the purchaser’s amendment takes effect when the closure notice is issued.

Where more than one caseworker has been involved in working the enquiry the closure notice must always be issued by the case owner.

The issue of a closure notice must always be approved by the compliance manager.

The closure notice should always contain sufficient detail to enable the purchaser to understand what they need to do to make an amendment that will accord with HM Revenue & Customs conclusions.

There is no obligation to include any reference in the statement to any consequential effect on any other land transaction returns. But where the compliance caseworker is aware that there will be an effect on other land transaction returns they should refer to them in the statement.

A compliance caseworker may not always be aware of the extent of any consequential amendments needed. It is the purchaser’s responsibility to make any such amendments.