General guidance on the use of telephone calls is given at IHTM02191.
Where possible the telephone should be used to progress a case. It is immediate whereas correspondence necessarily requires a further delay. It also enables you to discuss difficulties the taxpayer may be having with your requirements. The case is likely to be settled more quickly if you can contact the taxpayer by telephone. If contacting the taxpayer by telephone always make sure it is convenient to talk at that moment. If it is not, arrange a time when you can talk about the matter.
When you answer a telephone call always make sure you are
speaking to a caller who is entitled (
IHTM02197) to any information given or
confirmed by telephone.
Many telephone calls can be answered without the need to
obtain the actual file. The Compass Notes (
IHTM08251) should be reviewed whenever
you receive a call on a case. These notes should be updated to
record details of the telephone call.
