Once an enquiry has been opened the objective should be to
settle it, either by agreeing the account or by reaching an
appropriate settlement, as quickly and effectively as possible.
Given the information powers (
IHTM32191) which are available to you,
the aim should be to complete all but the most complex enquires
within 3 years and the great majority in far less time.
With this in mind, formal progress reviews are carried out
every 6 months (
IHTM32055).