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HMRC internal manual

Enquiry Manual

Opening the Enquiry: No Response to Informal Approach

If the information is not produced within the time shown in the opening letter (and you have not subsequently agreed a revised time scale with the taxpayer or agent) you should send the taxpayer (with a copy to the agent if appropriate) an FA08/Sch36/Para1 notice, see CH23500 requiring the production of the information requested in the earlier letter or such of it as remains outstanding. A telephone call to the agent advising them that you are now issuing a notice may be helpful.