IHTM23085 - Interim reports: lack of co-operation by the taxpayer

Where the taxpayer does not respond to requests for information, the VOA ( IHTM23002) will send them one reminder and then refer to you for help, if necessary, after a further 10 working days. In these circumstances you should

• telephone the taxpayer or agent
• agree (if possible) a timetable for action, and
• monitor closely the situation with the VOA

If necessary, follow up with a letter to the personal representatives and then, in conjunction with your Team Leader (if you are in Compliance Group) or TSS (if you are in PC&S), consider using an information notice ( IHTM32191) if appropriate.

This notification procedure also applies where the VOA is waiting for information from third parties - commonly Local Authorities being consulted about prospective planning permission. If you get such a case, please discuss the way forward with your Team Leader (Compliance Group), or refer the file to TSS (PC&S).