IHTM32011 - Reviewing: aims and objectives

An important part of your duties is to review files regularly to make sure that

• all the official requirements are met
• the correct amount of tax and interest has been paid.

The purpose of reviewing is to help bring each case to a satisfactory end as swiftly and effectively as possible. In addition to the normal day to day reviewing formal progress reviews (IHTM32041) must be carried out at specific intervals.

Reminding for replies and tax must be judicious and thorough and you should use

• information notices (IHTM32191), and
• notices of determination (NOD) (IHTM37011) as part and parcel of your normal work in cases of delay.

Information notices and NODs should not be seen as just an ultimate deterrent.