Usually, missed reviews come to light at the end in the final review, when they are supposed to re-visit each year to make sure no extra income was missed --- if they find it has they will ask for the "arrears" then, before the IVA can be closed.
Your IP could just be bone idle and let it slide .. he could, as above, ask for a lump of "arrears". We have had people (rarely) get through without a single review, but it often "hits the fan" when there is a change of provider / IP and the new one checks back. They might even have been doing "rubber stamp" reviews in the past and winging it --- but it is your life they are playing with !
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