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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Companies: Quarterly Instalment Payments: Opening Letter

As for CTSA enquiries, you must give formal notice to the company. But you can continue to address your queries to the agent. You should make an informal request for the information and records you require before giving a notice under any of the Regulations. You should only ask for information and records you could include in a notice under the appropriate regulation(s).

Where an agent is acting, the informal request to the company should be set out in the following terms

I am writing to tell you that I require some information and records relating to the company’s obligation to make instalment payments in respect of the accounting period ended xx/xx/xxxx. I have asked the company’s agent to supply the information and records to me.

The letter to the company’s agent should say

I have informed the company that I require information and records in connection with its obligation to make instalment payments in respect of the accounting period ended xx/xx/xxxx.

You should then list the information you require, and the date by which you require it. You should always allow at least 30 days for its production.

Where there is no agent acting you should write to the company in the following terms:

I am writing to tell you that I require some information and records in connection with the company’s obligation to make instalment payments in respect of the accounting period ended xx/xx/xxxx.

and then list the information you require, allowing at least 30 days for its production.

A request for information relating to instalment payments does not amount to an enquiry into the company tax return EM8313.

Where the information is not provided in response to your informal request, you should issue a formal notice to the company, with a copy to the agent. The notice should list all the information you require as precisely as possible EM8325+.