Given the HMRC system it is just feasible that the enquiry has been started without referring back to the last enquiry.
Why don't you ask them whether they have looked at the previous enquiry papers and if they really want to go down the same route again if they are acting on information that has been sent in to "assist2 them.
Please be careful however IF there was and has been something wrong with your tax liabilities that you didnt tell them about.
Be careful however as unrepresented taxpayers can get themselves into hot water by not appreciating the difficulties they may be creating by giving information that may have more sinister meaning to the HMRC officer.
regards and hope this helps
bill@wamstaxltd.com
http://www.wamstaxltd.comregards and hope this helps
http://www.wamstaxltd.com
Operates Nationally with competitive costs
and email and phone contact (mob 07751720507) can be obtained from websites