IHTM08098 - New accounts: contacting the taxpayer

Having identified the aspects of the account that require amendment, and recording these on the file and COMPASS ( IHTM31101) record, you now need to inform the taxpayer. The notification to the taxpayer must be sent within 3 months of the date the account was received in the office.

Your letter should

• clearly explain what further information is required
• set out any amendments made to the account and the reason each has been made