IHTM32062 - Enquiries: progress review 2 (PR2)

This review is carried out by the caseworker and manager 12 months after the enquiry opened. You complete a checklist on form PR2 that is intended to demonstrate that

• the enquiry is progressing satisfactorily
• all matters under enquiry are relevant and worthwhile
• assessments have been raised to collect all tax known to be due
• procedural aspects of the enquiry are up to date, and
• we are not overlooking opportunities for moving the enquiry towards an early settlement.

If the answer to any of the questions on the PR2 is ‘No’ you are asked to consider whether taking these actions now will help to progress the enquiry and, if not, you are asked to say why not?

The file is then passed to the manager to consider the form, check progress and make any additional comments on the PR2 that will help move the enquiry forward.