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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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End of year: Examination Case - you have a full Examination open at 5th April

In these cases you will not be in a position to make your Examination decision without the information you requested in your opening letter and/or formal letter

We can no longer request information using S16 so you should try to gain the information informally

  • Try to contact the claimant by phone to discuss the claim and seek the information that you need

Also you must issue a reminder letter each month stating what information you need, using TCC120 (available on SEES)

You could then face 4 different situations

  • The information has been provided before a response to the S17 notice and before 1SD is reached, see CCM11180 
  • The information has been provided before 1SD and at the same time as the response to the S17 declaration, see CCM11190 
  • The claimant has responded to the S17 notice without the information being supplied, see CCM11200 
  • 1SD has been reached without a response to the S17 and without the information being supplied, see CCM11210