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HMRC internal manual

Stamp Duty Land Tax Manual

Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

An enquiry opened by a compliance caseworker should always quote the unique reference number as well as the case reference number in question and the compliance caseworker’s initials.

Therefore any correspondence from the purchaser/agent quoting the unique reference can be passed to the caseworker dealing with the enquiry.

If the unique reference number is not quoted or is incorrect, steps should be taken to trace the correct record.

If a match cannot be traced from the information held, a request can be made to the purchaser or their agent for further information, for example copies of previous correspondence.