aspect query communication etiquette

pat42 wrote: »

I had aspect query a while ago and person from Revenue I deal with usually would say "my manage want this" or "my manager request that"

Form of etiquette or something else?

Not sure what your question is here? Aspect queries are carried out in line with the code of practice for Revenue Audit and interventions. The definition from the code is below.

Definition of an Aspect Query
An Aspect Query is regarded as a short, targeted intervention for the purpose of
checking a particular risk (often shown by Revenue’s REAP or RTR system – see
paragraph 1.5). An Aspect Query can be conducted by telephone,
secure-email, letter or visit. The query may include a request for documentation.
The taxpayer (and agent) will generally be told why the query is being made.
Aspect Query case working may act as a precursor to ‘Revenue Audit’. These
compliance interventions are not regarded as Revenue Audits and they do not
restrict a taxpayer’s right to make an ‘unprompted qualifying disclosure’.

Could be just a mannerism of the official concerned; they are presenting what they say to you not as their position but as the position of a more senior person, in the belief that this gives it a greater authority.

Could also be that the person is quite new to the Revenue, or to running aspect queries, and lacks confidence. They may be positioning themselves to answer any questions you may have with "I don't know — I'll have to check with my manager".