IHTM23085 - Interim reports: lack of co-operation by the taxpayer

Where the taxpayer does not respond to requests for information, the VOA (IHTM23002) will send them one reminder and then refer to you for help, if necessary, after a further 10 working days. In these circumstances you should

• telephone the taxpayer or agent
• agree (if possible) a timetable for action, and
• monitor closely the situation with the VOA

If necessary, follow up with a letter to the personal representatives and then, in conjunction with your Team Leader (if you are in Compliance Group) or TSS (if you are in PC&S), consider using an information notice (IHTM32191) if appropriate.

This notification procedure also applies where the VOA is waiting for information from third parties - commonly Local Authorities being consulted about prospective planning permission. If you get such a case, please discuss the way forward with your Team Leader (Compliance Group), or refer the file to TSS (PC&S).