AP ended 31 December 2017, return submitted on 15 November 2018, so the enquiry window closed one year later.
However, we have now receive follow up letters that an enquiry was opened in early November 2019, but no opening letter was received and no follow up letters were received until February 2020 (3 months later).
Is this a valid enquiry? When we phoned, we were told that opening enquiry letters were sent out, yet neither the client nor the agent received the letters?
We have never had any problems receiving HMRC mail in the past, so for this enquiry letter to go missing does seem rather odd.