IHTM32127 - Delay in providing information: contacting the taxpayer

After you have carried out a review (IHTM32125) of the file and contacted other colleagues (IHTM32126) involved with the file, you should telephone the taxpayer or, where acting, the agent. You should

• find out the reason for the delay
• check that they are clear about our requirements
• see if there is anything you can do to help them comply with our request
• ask them to deliver what information they have to hand
• agree a timescale for delivery of the outstanding information (bearing in mind any previous history of delay by the taxpayers), and
• where an agent is acting tell them that you will be copying the letter confirming the phone conversation to the personal representatives (IHTM05012).

You should confirm the agreement in writing and set the BU date (IHTM32032) for further review.

If you cannot make contact by telephone, write and say you have been unable to make contact by telephone and unless you hear why it is not possible to produce it, you expect to receive the information within the next 30 days. Send a copy of your letter to the taxpayers when an agent is acting.

If you are in Compliance Group you should make it clear when telephoning and in your letter, that is copied to the taxpayers, that a failure to comply with the agreement will result in the issue of a formal notice for information (IHTM32191) under IHTA84/S219A being considered. If you are in PC&S you must not mention IHTA84/S219A at this stage.

You should set up a general BU date (IHTM32032) on the file cover that corresponds with the date agreed for a reply.

You should note on the information notice database that you are considering issuing a formal notice.