SDLTM80840 - Compliance: Opening an enquiry

FA03/SCH10/PARA12: Time limits

The time limit for opening enquiries on land transaction returns is nine months after the filing date under FA03/SCH10/PARA12(2).

If a return is delivered late or an amendment is made after the fixed filing date the enquiry period is extended to nine months after the date when the return was delivered or the amendment made.

The extension of the enquiry period, because of an amendment, only applies to matters to which the amendment relates or which are affected by the amendment and not to the whole return.

Receipt

The notice of enquiry must be received before the time limit.

The courts assume that second class post takes 4 working days to be delivered and first class post takes 2 working days. Working days do not include Saturdays, Sundays or bank holidays.