Towards the end of January, HMRC issued a S9A letter opening an enquiry into an individual's 2018 SATR which is clearly aimed at ensuring that the enquiry window wasn't firmly slammed shut.
Whilst I understand that the only condition that an officer of the Board must satisfy before commencing an enquiry is that they must give the taxpayer written notice of their intention to enquire into the tax return, it is the first time I have seen a S9A enquiry letter which states that they will not be asking any questions at this time.
Is this a new HMRC tactic (or one that I have been blissfully unaware of) that others have encountered?
Many thanks,
Mark
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