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HMRC internal manual

Claimant Compliance Manual

Penalties and interest: open enquiry - S19(2) request for information

You will need to make a formal request for information using section S19(2). If this does not secure the outstanding information or evidence you will have to decide whether to

  • make a S19(3) decision or
  • consider penalty action.

How you proceed will depend on the particular circumstances of the case and what further details you are seeking. You might feel that you have enough information to make a formal S19(3) decision (see CCM10270), however, you must remember that you will not be able to open another enquiry for this year. If some further information comes to light you might be able to make a S20(4) discovery decision, however you can only use S20(4) where there has been fraud or neglect by the customers or someone acting on their behalf. If the customer can successfully argue that his or her actions did not amount to neglect, you will not be able to revise the award.

If you believe you still need the outstanding details before you can make a decision, see CCM10280.