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HMRC internal manual

Stamp Duty Land Tax Manual

Compliance: Liaison: Research and Development Team

Stamp Taxes has a Research and Development Team (R&D Team) whose main objective is to assess customer information and identify cases where there is a risk that tax has been under paid or avoided altogether.

An additional function of the R&D Team is to consider forwarding information to National RIS when risks are identified within Stamp Taxes which may impact on other HM Revenue and Customs business streams.