IHTM32122 - Delay in providing information: Compliance Group (CG) procedures for dealing with delay

When you send your initial letter to the taxpayer you will set an appropriate review date, normally 30 days.

If you do not receive a reply by the review date you should send a reminding letter date and BU for a further 30 days (IHTM32123).

If you do not receive a reply by the review date you should:

• Review the file.
• Contact other colleagues involved with the enquiry to clarify what issues you need to pursue with the taxpayer.
• Contact the taxpayer, by telephone, and agree a timescale for the reply (IHTM32124).

If you do not receive a reply by the agreed date you should consider whether an IHTA84/S219A notice or NOD is appropriate (IHTM32132).

If a NOD is appropriate you should :

• Have this approved by a G7 manager (IHTM32205).
• Issue the notice.

If you do not think this appropriate or approval is not given by the G7 manager you should consider an alternative course of action or whether the matter is still worth pursuit.