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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
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Case Selection, Handling and Settlement: Practice - How to Remind

  • Always be firm and clear. Be prepared to consider reasoned explanations of the delay but do not allow the matter to slide out of control. See Chapter 118 of this manual SVM118000.
  • Be clear in your mind as to whether you have requested information or documents in respect of which the use of a formal information notice might become relevant; and, if necessary, do so.
  • Agree a reasonable timetable for the provision of information. See Chapter 118 of this manual SVM118000.
  • Failing that, the possibilities for enforcement should be followed. See Chapter 118 of this manual SVM118000.
  • Use the telephone to discuss progress before the expiry of any time limit you have set.
  • Take the action that you have threatened and make sure in advance that you have the information you need (e.g. names and addresses of taxpayers to whom you have threatened to write) to do this.
  Additional Guidance: SVM150000