SDLTM80010 - 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 to the return, until the end of a defined period. The defined period is 9 months after the filing date, if the return was delivered on or before that date. If delivered later, the end of the defined period is 9 months after the date on which the return or amendment was received.
The enquiry must be closed by written notice of its completion, conclusions and any necessary 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 ).
Appeals
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 ).