Many thanks for your reply.
I have NOT complied with any information requested by the Inspector I have only ever told him that he is outwith the enquiry window. As the matter revolves around PAYE I cannot see how any information would not have been available prior to the enquiry window being closed. His gripe would appear to be that I have treated the compensation sum as tax free, clearly entered onto the Tax Return.
He raised an Assessment when he first opened the enquiry, which I appealed against (just in case)in my second letter asking him to either provide the information which he believes became available after the time limit, or close the enquiry.
The discussion with the Tax Office regarding the repayment went into each detail (box) entered onto the Tax Return and why this was done. When I reminded the Tax Officer about this he stated that he felt it was not an 'enquiry' into the return as it was not carried out by a high enough Tax Officer, I stated that I would have not known the Officers qualifications and it is irrelevant.
My last reply to him was 17th December (faxed) and I did not receive any further communication until 20th February when he decided that he had a right to open the enquiry under 'careless behaviour'. ??? This is my sticking block, I still feel that he is not entitled to open an enquiry at this stage??? Am I right. This revised reason being even later than the original.