You may need to raise enquiries with the taxpayers if
If possible you should try to raise all enquiries relating to
the claim in one go. You may find that you can resolve matters more
quickly by telephoning the taxpayer or agent.
If you are unable to resolve matters from the instructions in this manual you may have to consult TG ( IHTM33036). In some circumstances the instructions will ask you to refer to TG for advice before you write to the taxpayers.