IHTM32121 - Delay in providing information: Primary Compliance & Support (PC&S) procedures for dealing with delay

When you send your initial letter to the taxpayer requesting information you should set a review date for 30 days time.

If you do not receive a reply by the review date you should contact the taxpayer or their agent and agree a timescale for a reply (IHTM32127). You should advise them that if the information is not received by the agreed date we will contact the personal representatives (prs) by telephone. You should confirm this in writing.

If you do not receive a reply by the agreed date you should write to the prs. You should tell them:

• what information is outstanding, and
• what contact we have made with the taxpayer or agent
• that we now require them to provide us with the information, urgently.

You should tell the prs that we expect to receive a full reply within 30 days and if they are unable to meet this timescale they should contact us to agree a realistic date.

You should write to the taxpayer or their agents, saying that the information has been requested directly from the prs.

If no response is received within 30 days or within the agreed timescale you should refer the case to PCTS or the Compliance manager in Scotland to consider whether to issue a notice under IHTA84/S219 (IHTM32121)