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HMRC internal manual

Statutory Payments Manual

Information Powers - more time required

If the person contacts you to ask for more time to comply you can, if appropriate, agree a revised time scale for production of the information.

Send a letter to the person (copied to the agent where one is acting) saying that you have agreed to allow further time for compliance with the Formal Information Notice dated dd/mm/yy. Specify a revised date that the information should now be provided by and that you will not take any further action until this date has passed.

If you are unable to agree a revised timetable, you should seek approval to commence penalty proceedings.