SDLTM82400 - Compliance: Concluding an enquiry
Contents
Introduction |
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Non-co-operation |
Closure notices: The closure notice
General information |
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Form of the notice |
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Figures to be used in the notice |
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Timing of the closure notice: Co-operation of purchaser |
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Timing of the closure notice: Non-co-operation of purchaser |
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Notice returned undelivered |
Closure notices: Closure applications by the purchaser: Contents
General information |
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Approach |
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Following a request for information |
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Following the issue of a FA03/SCH10/PARA14 formal notice |
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Following contact with the purchaser |
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Following delay by the compliance caseworker |
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Repeated applications |
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All required information received |
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Consequences of a Tax Tribunal decision |
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Linked enquiries |
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Jeopardy amendments |
Contract Settlements: Introduction
General |
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Negotiations |
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Certificates of tax deposit |
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Interest |
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Penalties |
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Certificates of full disclosure |
Contract settlements: Expected offer
Arriving at the right figure |
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Means - General |
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Means - The purchaser’s house |
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Means - Bankruptcy |
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Means - Purchaser lives abroad |
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Means - Time to pay |
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Means - Deceased purchaser |
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Means - Instalments |
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Means - Instalments: Acceptance of the offer |
Contract settlements: Letters of offer
Introduction |
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Contents of the letter |
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Returned letter not acceptable |
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What the acceptance should contain |
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Offer not accepted within six months |
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Who signs the offer |
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What should acceptance include |
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When is payment due |
Contract settlements: Interviews
The interview |
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Establishing culpability |
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When an offer is made |
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No interview |
Contract settlements
Acceptance letter |
Non-contract settlements |
