IHTM32066 - Enquiries: progress review 6 (PR6)

The caseworker and manager carry out this review 36 months after the enquiry has opened. Form PR6 is virtually identical to the form Cap 2 ( IHTM32088) used for reviewing older cases.

The caseworker completes form PR6 after

• carrying out a risk assessment of the likely tax at stake and the costs obtaining it
• providing a statement of the present position and the reasons for delay, and
• recommending ways of progressing the enquiry.

The manager should review the enquiry and complete the PR6 to note agreement with the caseworker’s statement and to add additional comments or proposals form moving the enquiry forward as necessary.