If once you have identified the accountable person an account is
not delivered after one reminder you should talk to Litigation to
see if they wish to pursue the failure to deliver an account (
IHTM36081) through the First-tier
Tribunal.
Alternatively Litigation may advise you to issue a Notice of
Determination (NOD) (
IHTM37000) if there is enough
information available about the estate or transfer to justify this
approach.
