Addressing of SDLT enquiry notices

The taxpayers each bought land and submitted land transactions returns. HMRC opened enquiries into both returns on the basis that multiple dwellings relief (MDR) was not available. It sent enquiry notices to the address provided on the returns and later issued closure notices.

The taxpayers appealed saying they did not receive the enquiry notices. HMRC said they had been posted within the statutory period (FA 2003 s 84(3)).

The First-tier Tribunal said the provisions of FA 2003 s 84 were ‘detailed and clear. Documents served by post were ‘properly’ addressed if they were addressed to the company’s principal place of business. It seemed that HMRC did not have a process to determine the correct address to send enquiry notices. In this case it had used the one provided on the returns. The tribunal said it was interesting that the SDLT return did not require a taxpayer...