IHTM32001 - Progressing files: summary

This section of the manual tells you when and how you should review (IHTM32021) your files to ensure that satisfactory progress is being made. This includes setting appropriate BU dates (IHTM32031) for further reviews and replies to correspondence. The section also tells you about the formal progress reviews (IHTM32041) that must be completed.

There will be situations where taxpayers are not replying to your letters or are not providing the information that you need in order to complete your enquiries. These instructions tell you what steps you should take to progress these cases. This involves making full use of the procedures for dealing with taxpayer delays (IHTM32111) and where appropriate our information powers (IHTM32191) to obtain information from taxpayers or third parties.

This section also explains the initial steps you should take when taxpayers do not pay the tax (IHTM32241) that is due and tells you when you should refer the file to DMB to pursue the outstanding tax. DMB instructions can be found in IHTM38000.