this is not applicable to payments made to agents/third parties.
If there has been no response or payment following the issue
of the notification letter consider whether the case is suitable
for assessment under Sec 29/30 TMA 1970 or FA1998 Sch 18 Para 52.
If it is clear that an assessment under Section 29/30 TMA
1970 or FA1998 Sch 18 Para 52 is not appropriate go straight to
page
DMBM215200.
