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HMRC internal manual

Claimant Compliance Manual

End of year: Examination Case - An Undeclared Partner case open at 5th April where you can make a decision using CCM15380

In these cases if you have not received a response to your request for information and you have evidence outlined in CCM15380, that supports the presence of an Undeclared Partner, then you are in a position to make your Examination decision. But you will be unable to action that decision until you receive an S17 response from the claimant, or after 1SD is reached.

When you reach the b/f date quoted in your opening letter

  • Issue a reminder letter using the wording at CCM15370.

If you do not receive a response after 21 days

  • Vary the run on payments to nil
  • Wait until you receive a response to the S17 or after 1SD

Then

  • Make the S18 decision based upon your evidence

Note: As you have enough evidence to support an Undeclared Partner decision then you will not renew the claim

  • Enter the decision and finalise the award on the NTC system, see CCM11300 

If you receive your information

Where run on payments have been varied to nil, and the claimant provides the information requested in the opening letter

  • Review the information received on the day of receipt

Note: If the evidence does not support the UP decision i.e. you need to speak to the claimant then you must re-instate the payments, then continue with your examination until you are in a position to make your decision.

Once you can make a decision based on the evidence then

  • Wait until you receive a response to the S17 or 1SD

Then

  • Make the S18 decision based upon your evidence
  • Enter the decision and finalise the award on the NTC system, see CCM11300