This review is carried out by the caseworker and manager 24
months after the enquiry opened. At this stage it is expected that
you will either have all the information that you need to deal with
the outstanding enquiries, or it has been requested. The caseworker
must complete form PR4 to show that all matters still under enquiry
have been looked at again and that the potential tax at stake and
the likelihood of getting an adjustment justify the enquiry
continuing. You are also asked to state what positive steps you
intend to take to move the enquiry forward.
The file is then passed to the manager to consider the progress being made and to add any advice or comments that will help the caseworker to bring the enquiry to an early settlement.