Details of the reminding action (
IHTM32111) are dealt with elsewhere in
this manual.
If a reply has not been received by the time a second
reminder falls due you should assume that the taxpayer or agent is
not simply dilatory. There may be a genuine problem with providing
you with what you have requested.
In the first instance you should try to telephone to find out
what the reason is for the delay. You may be able to help by
clarifying what you require. If there is a problem in providing
what you have asked for consider if there is another way to resolve
the issue. You should consider whether a referral to the Technical
Service Support (
IHTM08173) team is appropriate.
For payments, as soon as it appears there may be a problem
with obtaining payment you should consider whether an early
referral to the Debt Management & Banking is advisable.
