IHTM29032 - Enquiries: If an enquiry is not appropriate

If you and your Manager agree, after your initial review of the file, that it should not be an enquiry, you should make a note of your reasons on the enquiry plan. If there is no further work to do you should close the case

If there is any work to do on the case such as the valuation of property or instalments to be collected, you should make a note of the work that needs to be done and refer the case to the Compliance AO support staff. Alternatively, if the case was risk assessed less than a month ago, you can refer the file back to risk assessors for the case to be dealt with in PC&S.