SDLTM82470 - Compliance: Concluding an enquiry

Closure notices: The closure notice: Figures to be used in the notice

The figure stated in the closure notice will

• be the total of all stamp duty land tax liabilities in respect of the transaction under enquiry
• incorporate the amount shown in the original land transaction return
• be a single figure to reflect the fact that there is only one land transaction return. There should be an explanation how that figure is made up, for example, by providing a computation, if it is not otherwise obvious

Where a compliance caseworker has been unable to reach any agreement the notice should include the figures which represent their best view of the position if all the points in dispute were settled in HM Revenue & Customs favour.

Where some but not all of the points covered by the enquiry have been agreed, the closure notice should include

• in respect of the agreed points, the figures which have been agreed
• in respect of the points not agreed, the figures which represent the best view of the position if all the points in dispute were settled in HM Revenue & Customs favour

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

Amendments to the land transaction return, however small, should be sought where they are in the purchaser’s favour.

In any hearing of an appeal against an HM Revenue & Customs amendment before a Tax Tribunal, a compliance caseworker should not normally argue for a figure higher than that stated in the closure notice, although they may put before the Tribunal any evidence which would support a higher figure.

The Tax Tribunal may decide to determine the appeal in a higher figure if they have evidence before them to indicate that HM Revenue & Customs amendment is inadequate.