Chapter ESIM4700
| Published date | 11 March 2016 |
| Record Number | ESIM4700 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Where verification of the principal claim or the interest claim is delayed because the taxpayer failed to provide information requested by HMRC that period must be ignored when determining the applicable period.
The period to be ignored begins with the day when HMRC request the taxpayer to provide the information considered to be relevant, and ends when they are satisfied there is sufficient evidence to authorise the claim
When issuing a request for further information you may set a reasonable time limit for a response depending on what information is required. You...
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