EM1590 - Opening an Enquiry: No Response to Informal Approach

If the information is not produced within the time shown in the opening letter (and you have not subsequently agreed a revised time scale with the taxpayer or agent) you should send the taxpayer (with a copy to the agent if appropriate) a formal notice requiring the production of the information requested in the earlier letter or such of it as remains outstanding EM2205+. A telephone call to the agent advising them that you are now issuing a notice may be helpful.