If the taxpayer fails to respond to correspondence from the
VOA (
IHTM23002), or if the VOA considers
that they are deliberately stalling, they will let us know so that
we can agree a strategy for taking matters forward. The usual first
course in such cases - assuming that it is worthwhile (
IHTM23082) to continue - will be to
contact the taxpayer by telephone to see if progress can be made.
If it becomes necessary to take things further, consider writing
first to the personal representatives (
IHTM05012). Thereafter, a ‘best
of judgement’ NOD (
IHTM37001) might be the answer. In the
latter circumstances, you should consult your Team leader and
Litigation (if you are in Compliance Group), or refer the file to
TSS (if you are in PC&S), before taking such action.
