The timeline is as follows;
8 April 2021 - 2021 Tax Return submitted to HMRC
14 April 2021 - opening enquiry letter asking for a reply by 14 May 2021
23 April 2021 - reply to opening enquiry letter
30 July 2021 - HMRC replied to my 23 April letter and asked for a reply by 30 August 2021. They did apologise for the delay.
27 August 2021 - I replied to their letter dated 30 July and I asked for a reply within 30 days
24 November 2021 - no reply yet received
Other points to note. The enquiry officer is clearly inexperienced and doesn't know about this particular type of employee. He quoted a tax case which has absolutely no relevence to this case and has made arguments that don't stand up against HMRC's own manuals for this type pf taxpayer. I told him that his proposals were not valid and that the case be either submitted to Technical Division (if it still exists) or to be looked at by a more senior officer. I've had no response since my letter of 27 August.
Any ideas on what to do next? The client hasn't approached me as to the delay but I've got better thigs to do. Would an application to the FTT solve it?