All gone quiet

One of my clients had a VAT compliance check in the summer of last year. One or two discrepancies came to light and these could result in significant additional VAT liabilities.

However following our provision of additional information to HMRC over the winter I have not heard anything from the department since.

Naturally my client is not exactly in a hurry to pay any additional VAT liability but what is our legal position here? Will this matter fall ‘out of date’ at some point and is there a time limit by which HMRC must reply to us and advise us of any additional liability?

I presume that their service standards might set out response targets but are there any legal obligations on the department?

Similarly are there any obligations on us to remind HMRC that their enquiry has not been completed?

I look forward...