An 'other' enquiry is one that challenges one or more aspects
in an account that have been identified as carrying the risk of a
loss of tax.
The risk assessors will select as many enquiry cases as we
forecast can be undertaken with the resources available. Almost all
cases going to Compliance Group are initially identified as other
enquiries on form ‘ROUTE 1’. You should consider
whether the enquiry type should be changed (
IHTM29024) when you first review the
file and at regular intervals after that.
All ‘other’ enquiries are sent to FACET for a
Standard Information Package Search (
IHTM09263) before they are seen by the
Compliance investigator.
