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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
, see all updates

Penalties and interest: open examination - S18(10) request for further information or evidence

S18(10) cannot be used to secure information from a third party.

Having issued a formal request for the information under S18(10) you will then have two options if the customer does not let you have the information or evidence.

  • you will make a S18(1) or (6) decision or
  • you will consider penalty action.

In most cases you will be able to make a S18 decision - see CCM10270. This carries an appeal right and if an appeal is made the customer will need to provide the outstanding information if they want the award to be revised. Once you have made a S18 decision you will still normally be able to open a S19 enquiry.

If you believe a penalty is appropriate see CCM10280.