Information & Inspection Powers: Information Notices: Taxpayer Notice: Specific rules: Stamp duty land tax
A ‘taxpayer notice’ is a written notice to a person requiring them to provide information or produce documents reasonably required to check their tax position. For the use of first and third party information powers to check the tax position of one or more partners at the same time, see CH225600.
Various rules and conditions have to be met before you can give a written taxpayer notice to a person requiring them to provide information or produce documents reasonably required to check their stamp duty land tax position.
The general restrictions, see CH22100, general rules, see CH23220, and rules about approval and appeals in CH23520, apply. There are also specific rules for taxpayer notices following stamp duty land tax returns.
If a person has made a stamp duty land tax return, claim or amendment of a claim for a chargeable period, you can only give a taxpayer notice to check the person’s stamp duty land tax for that period if one or more of the following conditions apply
- there is an open enquiry into the return, claim or amendment to a claim, or
you have reason to suspect, see CH23560, that
- an amount that ought to have been assessed to stamp duty land tax in respect of the transaction may not have been assessed, or
- an assessment to stamp duty land tax in respect of the transaction may be or have become insufficient, or
- relief from stamp duty land tax given in respect of the transaction may be or have become excessive, or
- the notice is given for the purpose of obtaining any information or document that is also required for the purpose of checking that person’s position regarding a tax other than stamp duty land tax.