IHTM32033 - BU dates: choosing a general BU date

The file should normally carry a general BU date ( IHTM32032) for between 30 and 60 days.

When choosing a review date, you should judge each case on its merits. The time allowed to respond to an initial informal request for information whether in a new enquiry or an older working case, should be a minimum of 30 days. But you should use a BU date of up to 60 if there are special circumstances that suggest a longer time would be appropriate.

The following factors may be relevant and need to be considered when setting a BU date

• the difficulties that may be met in obtaining the information – for example, the solicitors may be dependent on accountants where business accounts are being sought
• the history of the case and in particular previous delay by the taxpayers.

If the taxpayers fail to provide the information by the BU date you should set future BU dates in accordance with the procedures for dealing with delay by taxpayers ( IHTM32121).

If the only outstanding points are matters dealt with by the VOA ( IHTM23000), SV or Heritage you may in some circumstances consider a longer BU period of, say, between 3 to 6 months. You should however consult your manager if you are in any doubt about this or before you set a BU date for any period in excess of six months.