A land transaction return or an amendment to a return can only
be enquired into once under FA03/SCH10/PARA12(3).
If the enquiry period for a return has already expired or an
enquiry into the return has been completed, the only enquiry is
into the subject of the amendment. See FA03/SCH10/PARA13.
Some enquiries into land transaction returns (or amendments)
will be completed before the expiry of the enquiry period and some
will take longer. But even where an enquiry is completed within the
enquiry period, it will not be possible to open another enquiry
into that return.
Further action in relation to the land transaction return for
a transaction can only be taken when an enquiry or an enquiry
window has closed if the purchaser has been negligent, fraudulent
or has failed to disclose all the information relevant to their
stamp duty land tax liability.
