SDLTM84570 - Compliance: Information powers

FA03/SCH10/PARA14 requesting information from the purchaser: What can be requested

This paragraph provides that if HM Revenue & Customs give notice of an enquiry into a land transaction return they may by notice in writing require the purchaser to

• produce to them such documents in their possession or power by virtue of FA03/SCH10/PARA14(1)(a)
• provide them with such information, in such form by virtue of FA03/SCH10/PARA14(1)(b) as they may reasonably require for the purpose of the enquiry

A notice under this paragraph must specify the time, which must not be less than 30 days, within which the purchaser must comply with it.

The legislation provides that an FA03/SCH10/PARA14 notice may be given at the same time as the notice of enquiry.

In most cases, however, the information will already have been requested in writing and the purchaser allowed a reasonable period, not less than 30 days, to supply the information.