If information needed to formulate an opinion of value cannot be
obtained through official channels such as Companies House or the
company tax file, you should request it from the agents (or the
taxpayer if he/she is acting in person).
Your first reminder should ask for a reply to your
questions/provision of the requested documents or for an
explanation of why the reply/documents cannot be provided.
If the agents/taxpayer appear to have genuine problems which
they are trying to overcome before replying, you should allow some
further time for a reply to be provided – and you should
always bear in mind the difficulties that can be encountered in
gathering information to deal with particularly complex
observations. However, unless there are such special circumstances,
if the first reminder does not elicit a response, then, subject to
your Team Leader and the Inspector’s approval, your second
reminder should state that, failing a substantive reply within 28
days, you intend to ask the instructing district to issue a notice
to the taxpayer under Section 19A TMA. [See example at Appendix A.
–
SVM118100]
If the second reminder produces no reply, you should inform
the person with whom you have been corresponding that you are
asking the Inspector to issue a notice to the taxpayer under S.19A
TMA (see example at Appendix B –
SVM118110). That letter should be
copied to the taxpayer (if you have been dealing with agents and
are sending the original to them).
You should complete form Val 222 (see example at Appendix C
–
SVM118120) and a schedule of requested
information to notify the Inspector of your need for a S.19A notice
to be issued.
The letters at Appendices A, B and C are illustrative and
should be adapted to accord with the facts of the particular case.
Val 222 is available as a template on computer.
It is emphasised that the Section 19A notice is intended as
an easy-to-use means of progressing our enquiries. Whilst we should
be aware of taxpayers’ or agents’ real difficulties in
obtaining information, if delays persist, the Team Leader should
proceed to a S.19A notice. In such cases, the standard letters
would need to be modified to reflect the particular circumstances
of the case.
| Additional Guidance: SVM150000 |
