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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Penalties and interest: third party penalties

Sections 14, 15, 16 and 19 all provide for a third party of a prescribed description to be formally required to provide information or evidence.

The categories of persons from whom you can require information are restricted to:

  • the employer named on the claim form by the customer (or by either customer in the case of a joint claim)
  • a person the Board has reasonable grounds for believing may be an employer of the customer (or of either customer in the case of a joint claim)
  • the child care provider named on the claim form by the customer (or by either customer in the case of a joint claim)
  • a person the Board has reasonable grounds for believing may be a person by whom child care is provided to the customer (or to either of the customers in the case of a joint claim)

The penalty provisions at S32(1) apply equally to a failure by a third party to comply with that request. Before considering such proceedings, you must be certain that:-

  • the request has been made to the right person; ie. they possess or can obtain the necessary information etc.
  • the information etc. cannot be obtained in any other way
  • penalties will encourage compliance
  • the third party is able to fund the penalty.

In suitable cases you should proceed as in CCM10280.