Compliance: Introduction, Compliance and Stamp Duty Land Tax
An enquiry under FA03/SCH10/PARA12 into a land transaction return or an amendment to a return may be made
- without giving a reason
- by giving written notice to the purchaser
- in the period from the date of receipt of the return or amendment of the return, until the end of a defined period. The defined period is 9 months after the filing date, or if delivered 9 months later, the date on which the return or amendment is received
- the enquiry may be closed by written notice setting out the conclusions and any amendments.
Only one notice of enquiry into a land transaction return or amendment to a return is permitted.
The guidance covering the way on which we undertake compliance is contained within the Compliance Handbook (CH) (external users can find the guidance at ).
CH10000 Technical Guidance
CH20000 Operational Guidance
Appealable decisions are now dealt with under guidance contained within https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance (external users can find the guidance at ).