SDLTM82600 - Compliance: Concluding an enquiry

Closure notices: Closure applications by the purchaser: Consequences of a Tax Tribunal decision

The legislation does not give the Tax Tribunal the right to accept the land transaction return as submitted or to suggest any amendment to it. The Tribunal should not express any view as to the completeness or otherwise of the return or quantify any figure to be included in the stamp duty land tax assessment. They should simply, if they consider it appropriate, instruct the compliance caseworker to complete the enquiry by a specified date.

If a Tax Tribunal direct a compliance caseworker to complete an enquiry, they must

• notify the purchaser in writing by issuing a closure notice within the time specified that the enquiry is now formally completed
• state their conclusions and make any amendments to the land transaction return
• base their conclusions and figures on whatever evidence that has been found to support or challenge the accuracy of the land transaction return (including any third party information). The compliance caseworker does not have the right to require the purchaser to produce any further information before stating your conclusions

Although the compliance caseworker may subsequently have further contact with the purchaser or agent, (for example, if their conclusion is that the tax charged in the land transaction return is insufficient and the purchaser wants to enter into a negotiated settlement or appeals), they will not be entitled to make any further enquiries into the return.

The giving of a Tax Tribunal direction in respect of a transaction does not extend to other related transactions, unless a direction is also given for those transactions, where the land transaction return is the subject of a notice of enquiry under FA03/SCH10/PARA12.

If enquiries have already been extended into other land transaction returns those enquiries may be pursued.

If however other land transaction returns have not yet been discussed with the purchaser or agent , enquiry into such returns should only be pursued following a direction if

• it cast doubts on the accuracy of earlier land transaction returns
• a discovery assessment under FA03/SCH10/PARA28 could be made on the basis of other information which is in the Stamp Office’s possession relating to those transactions