SDLTM82490 - Compliance: Concluding an enquiry

Closure notices: The closure notice: Timing of the closure notice: Non-co-operation of purchaser

A compliance caseworker should not normally try to overcome delay by issuing a closure notice because once the notice is issued they will not be able to make any further enquiries into the land transaction return.

However in some circumstances the issue of a closure notice will need to be considered if

• the purchaser or agent persists in refusing to supply information and all the other formal powers available have been exhausted
• some information has already been obtained (whether from the purchaser or agent or from third parties) which would enable the compliance caseworker to arrive at a conclusion as to the amount which should be included in the purchaser's land transaction return, and the purchaser or agent is not co-operating

The issue of a closure notice is most likely to be appropriate in the case where the purchaser or agent have failed to respond to both formal notices and penalty determinations.

A closure notice should not normally be issued where no information whatsoever has been received either before or during the course of the enquiry. In such circumstances, a compliance caseworker would be unable to arrive at a figure for the amount which should be included in the land transaction return.

When the land transaction return is amended, if the purchaser appeals against this amendment the compliance caseworker will be able to refer the case to a Tax tribunal for a determination of the appeal.