IHTM32111 - Delay by taxpayers: general
approach
If a taxpayer has not produced the information you have
requested or paid the tax that is not in dispute then you will need
to take positive action to prevent matters dragging on
unnecessarily. You should avoid simply issuing reminder after
reminder – either by letter or by telephone – as this
is unlikely to produce the information or tax within an acceptable
timescale.
The basic principle is that you should only issue one
reminder before you begin taking steps that will
- if the taxpayers continue to delay
providing the information (
IHTM32121) you ask for without good
excuse, lead to the issue of formal information notices (
IHTM32191), or
- if the taxpayers fail to pay tax (
IHTM32241) that is not in dispute, lead
to effective debt management action to obtain the tax that is
due.
Positive action also includes
- considering what you can do to help the
taxpayers comply with your requirements (possibly by discussing
what you need over the telephone, particularly in the case of an
unrepresented taxpayer or where the information is fairly limited
or straightforward)
- responding positively to any request to
examine documents or hold meetings (
IHTM09062) with the agent or the
personal representative (
IHTM05012), either in your office or at
their premises (this will often be the best way of making any more
complex requirements understood), and
- considering if the information can be more
easily obtained from other sources (
IHTM09251).
