The risk assessors are responsible for identifying which
cases should be enquiries for Compliance. The Compliance
investigators decide what type of enquiry it should be.
There are two types of enquiry,
An enquiry may start as an ‘other’ enquiry and
become a ‘full’ enquiry at a later stage.
Enquiries that are made because a penalty may be due (
IHTM29025) or because we are asking the
parties to deliver an account outside the period for delivery (late
accounts) (
IHTM29026) can be full or other
enquiries. They will usually be other enquiries to begin with.
