Guidelines for Handling Mis-directed Responses to Information Requests in Compliance Cases

HMRC handling of misdirected replies during an SDLT enquiry

When replying to an HMRC SDLT enquiry or information request, it is important to include the identifying details from HMRC’s letter so your response can be matched to the right case quickly. HMRC says the unique reference number is especially important. If it is missing or incorrect, HMRC may try to trace the case but may also ask for more information, which can delay the reply being passed to the correct caseworker.

• Replies should quote the unique reference number, the case reference number, and the compliance caseworker’s initials.
• If the unique reference number is included correctly, HMRC should be able to route the correspondence to the right caseworker.
• If the reference is missing, incomplete or wrong, HMRC may need extra steps to identify the correct enquiry.
• HMRC may ask the purchaser or agent for more details, including copies of earlier correspondence, if it cannot match the reply.
• Agents handling several SDLT matters should take particular care, as names, addresses and transaction details alone may not be enough.
• The guidance does not explain the effect on statutory deadlines, so correct case identification should be treated as important, not just administrative.

Scroll down for the full analysis.

How HMRC handles replies sent to the wrong place during an SDLT enquiry

This page explains a small but practical point in HMRC’s SDLT enquiry process: what happens if a purchaser or agent sends a reply to an information request, but the correspondence is not clearly linked to the right case. The issue matters because HMRC enquiries often involve deadlines and specific document requests, so a reply that cannot be matched to the correct enquiry may cause delay.

What this rule is about

The source material deals with responses to information requests made during an SDLT compliance enquiry under Schedule 10 to Finance Act 2003. In practice, HMRC expects correspondence about an enquiry to identify the correct case clearly.

The point is administrative rather than substantive. It does not set out the legal test for whether information must be provided. Instead, it explains how HMRC processes incoming correspondence so that it reaches the compliance caseworker handling the enquiry.

What the official source says

HMRC says that when a compliance caseworker opens an enquiry, the correspondence should always quote:

• the unique reference number,
• the case reference number, and
• the compliance caseworker’s initials.

If the purchaser or agent replies and quotes the unique reference number, HMRC says the correspondence can be passed to the caseworker dealing with the enquiry.

If the unique reference number is missing or wrong, HMRC says steps should be taken to trace the correct record. If HMRC still cannot match the correspondence using the information it already holds, it may ask the purchaser or agent for more information, such as copies of earlier correspondence.

What this means in practice

The practical message is simple: if you are replying to an HMRC SDLT enquiry or information request, make sure your response includes the identifying references from HMRC’s letter.

The unique reference number appears to be the key item for HMRC’s internal handling. If that number is included correctly, HMRC’s process should allow the reply to be directed to the right compliance caseworker.

If the number is omitted, incomplete or wrong, HMRC may still try to trace the case. But that creates avoidable risk. Your reply may be delayed while HMRC tries to identify which enquiry it belongs to. HMRC may then ask for further information before it can even pass the response on.

For a purchaser or agent, this is mainly about making sure that a substantive response is not slowed down by an administrative problem.

How to analyse it

If you are dealing with an SDLT enquiry response, the sensible approach is to check the following:

• Are you replying to the exact HMRC enquiry letter or information notice you received?
• Have you copied the unique reference number exactly as shown?
• Have you also included the case reference number?
• Have you identified the compliance caseworker, including their initials if shown on the original correspondence?
• If there has been earlier correspondence, have you kept copies in case HMRC cannot trace the case immediately?

If a reply has already been sent without the right reference, the source indicates that HMRC may ask for further identifying material. In practice, that means it may help to provide copies of the earlier HMRC letter and your previous reply so the case can be matched more quickly.

Example

Illustration: a purchaser’s agent receives an SDLT enquiry letter asking for information and documents. The letter shows a unique reference number, a case reference, and the caseworker’s initials. The agent replies but only refers to the property address and the client’s name. HMRC receives the letter but cannot immediately match it to the correct enquiry. HMRC then has to trace the record, and if that fails, it may ask the agent to send a copy of the original enquiry letter. If the agent had included the unique reference number from the start, the reply could have been routed directly to the correct caseworker.

Why this can be difficult in practice

This point is straightforward in principle, but problems arise where correspondence is incomplete, where an agent is acting on several SDLT matters at once, or where a reply is sent separately from the original HMRC letter. In those situations, names, addresses and transaction details may not be enough for HMRC to identify the correct enquiry quickly.

The source material does not say what happens to any statutory time limits if correspondence is misdirected or cannot be matched promptly. So the safest reading is that correct case identification should not be treated as a minor formality. It is part of making sure the response is capable of being processed properly.

Key takeaways

• When replying to an HMRC SDLT enquiry, include the unique reference number, case reference number and caseworker details from HMRC’s letter.
• If the unique reference number is missing or wrong, HMRC may need extra steps to trace the case, which can delay handling of the response.
• Keep copies of earlier correspondence, because HMRC may ask for them if it cannot match your reply to the correct enquiry.

This page was last updated on 24 March 2026

Useful article? You may find it helpful to read the original guidance here: Guidelines for Handling Mis-directed Responses to Information Requests in Compliance Cases

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