Help - balancing statement

We are both PAYE workers. We have a property for which we receive rental income. Practically no profit. We both split the figures 50:50 and filed two separate returns (Form 12'S). I received Balancing statement. He didn't. Thats the only other source of income we have. Should he query it further? What's the comeback if he waits for resolution before paying the 28 euro?
Thanks for your help.
 
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