If it appears to the Commissioners for HMRC’s Solicitor
that any amendment is desirable, he will mark the case accordingly.
He may provide a draft letter of explanation to be sent to the
Clerk. The papers will then be returned to you via the specialist
to enable you to comply with the 56 day time limit. Return the
draft case to the Clerk as directed and at the same time send a
copy of HMRC's representations on the case to the taxpayer.
The taxpayer should similarly provide to HMRC copies of any
representations he has made and HMRC then have a further 28 days
after those first 56 days come to an end to make any further
representations deemed necessary. Again, IMMEDIATELY pass any
copies of the taxpayer's representations which you receive, with
the file, to the relevant specialist who will again consult the
Commissioners for HMRC's Solicitor.
