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HMRC internal manual

Claimant Compliance Manual

End of year: Legal Background

S18(10) allows HMRC to obtain information from claimants before making a decision under

  • S18(1) final or interim decision
  • S18(5) revised final or interim decision
  • S18(6) final decision where the claimant(s) has previously reported an estimated actual figure
  • S18(9) revised final decision
  • S18(10) can be used to obtain information before making any of these decisions, and can be used repeatedly if decisions are made under more than one of the subsections (although repeated use of S18(10) should be rare). However, S18(10) does not allow us to request information from third parties