IHTM32023 - General approach to reviewing: standard reminders


If the case has not been progressing satisfactorily (for example, there is a history of delay by the taxpayer or agent) standard reminding letters are unlikely to be productive. Reminding action tailored to fit the facts of the particular case is required and these cases should not be marked for delegated reminding ( IHTM32024).

There are also templates for standard reminders to the VOA ( IHTM23101).