IHTM32131 - Failure to provide information by the agreed date: PC&S cases

If you are a PC&S caseworker and the taxpayer does not provide you with information by the agreed date ( IHTM32127) you should refer the papers to TSS or, if you work in Edinburgh, to your manager. They will consider whether

• following a warning, a IHTA84/S219A notice ( IHTM32201) should be issued
• you should try to obtain the information from elsewhere, or
• if a IHTA84/S219 ( IHTM32231) or a notice of determination (NOD) ( IHTM37011) may be more appropriate.

If a IHTA84/S219A notice is appropriate TSS will proceed with this. In Edinburgh the manager will refer the case to Compliance Group band B manager.

If your manager or TSS does not agree a IHTA84/S219A notice is appropriate you should follow any advice they give you for progressing the case.