IHTM29042 - Enquiries: investigation and progression

Once you have taken the decision to open an enquiry you must investigate the aspects identified during risk assessment and any research. You should take an investigative approach (IHTM09010) when doing this and take on board any suggestions made by your manager at case direction.

You should contact the taxpayer, setting out the scope of your enquiry and the information you want them to give you. You can write or telephone, or if the enquiry is extensive or complex, you may find it more helpful to hold a preliminary meeting.

If you first contacted the parties by letter, you should phone the taxpayer to introduce yourself 7 to 10 days afterwards. Ask if there is anything they want to discuss and agree a date by which they will reply. If they do not expect to be able to reply fully to your letter within a reasonable period of time (for example, they may be waiting for information from abroad) ask them to send you the information they have available now and agree a date by which they will reply to the other aspects.