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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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End of year: Examination Case: The claimant has responded to the S17 notice without the information being supplied

As you have received a response to the S17 notice, you would be able to legally make your S18 decision. However, you are not in a position to make a decision on the case without the information that you requested. You must now use S18(10) to formally request any information you need to make your compliance decision

  • Issue a S18(10) letter, TCC6a (available on SEES) requesting all the information that was in your opening letter and has not yet been provided
  • On the same day, vary the run on payments to nil
  • B/f for 40 days

If you do not receive a response

  • Make an S18 decision based upon the risks in your original case
  • Enter the decision and finalise and/or renew the award as appropriate, see CCM11300 

If you receive a response

  • Review the information received on the day of receipt to establish if there is clear evidence to support the risk
  • If there is no clear evidence then re-instate the provisional payments and continue to make your decision
  • You can continue with your actions to interview/ask questions of the claimant until you are in a position to make the decision. You should remember that provisional payments will continue to be made, so ensure that you take all possible steps to avoid unnecessary delay

If there is clear evidence, then as you are in a position to make a decision and have the S17 then

  • When you are in a position to decide amend the claim to reflect your decision, finalise and/or renew the award

Note: If you have varied then run on payments to nil and receive a partial reply, you should consider if there is a reasonable explanation as to why all the information has not been provided. If there is not a reasonable explanation then leave the provisional payments at nil and contact the claimant immediately to obtain the missing information. You must consider re-instating the provisional payments as soon as the information or an explanation is provided.