Read the original guidance here:
HMRC SDLT: SDLTM60300 – Processing: Mis-directed responses to FA03/SCH10/PARA12 & FA03/SCH10/PARA14 information requests

SDLTM60300 – Handling Mis-directed Responses to Information Requests

This guidance explains how to manage responses that do not reach the correct compliance caseworker when asking for information under specific laws regarding Stamp Duty Land Tax (SDLT). The areas we will cover relate specifically to inquiries opened under FA03/SCH10/PARA12 and FA03/SCH10/PARA14.

Key Elements of Managing Enquiries

When a compliance caseworker initiates an inquiry, it is crucial to provide necessary identifiers. This ensures that any responses are directed to the right individual and processed efficiently. Below are the vital components to include:

• Unique Reference Number: Every inquiry should have a unique reference number. This number helps identify the case easily.
• Case Reference Number: Alongside the unique reference number, a specific case reference number must also be quoted.
• Caseworker’s Initials: The initials of the compliance caseworker should be included to clearly indicate who is handling the inquiry.

Forwarding Correspondence Correctly

When a purchaser or their agent sends in a correspondence that references the unique case number, it should be directed to the compliance caseworker responsible for the inquiry. This allows for a streamlined process and helps manage the case effectively.

Handling Incorrect or Missing Unique Reference Numbers

If a correspondence comes in that does not contain a unique reference number or if the number provided is incorrect, certain steps need to be followed:

• Tracing the Correct Record: The first action is to attempt to locate the correct record based on the information available. This might involve checking databases or previous communications.
• Requesting Further Information: If no match can be found, you may have to reach out to the purchaser or their agent. It is essential to ask for additional details. An example of specific information to request could be copies of any previous correspondence related to the inquiry.

Example Scenarios

To clarify how these processes work, let’s explore some practical examples:

Example 1: Successful Identification of a Case

A caseworker receives a correspondence from a solicitor regarding a property transaction. The correspondence includes the unique reference number, case reference number, and the caseworker’s initials. The caseworker can confidently process this response, knowing it is connected to their inquiry.

Example 2: Incorrect Unique Reference Number

A taxpayer sends a letter but mistakenly writes down the wrong unique reference number. The compliance caseworker notices the error and cannot find a match in the records. To rectify this situation, the caseworker creates a request for more information from the taxpayer to clarify which case they are referencing.

Example 3: Missing Unique Reference Number

A real estate agent submits a form with significant details about a client’s property purchase but omits the unique reference number entirely. The compliance caseworker sees no way to link the form to any ongoing inquiry. Therefore, they need to contact the agent for further details, requesting previous correspondence or any other identifying information.

Importance of Clear Information Flow

Maintaining a clear and well-documented flow of information is vital to the effectiveness of compliance cases. Each step from inquiry initiation to response handling needs to be precise to ensure cases are processed accurately. Proper handling stands to benefit all parties involved by minimising delays and enhancing communication.

Conclusion on Processes and Requests

Throughout the inquiry process, proper referencing and communication are key elements in successfully handling responses to compliance cases. Processing mis-directed correspondence with clarity can significantly improve outcomes.