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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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End of Year: Examination Case 1SD has been reached without a response to the S17 notice and without the information being supplied

When you reach 1SD and you have not received a response then you can legally make an S18 decision.

As this point you will also have already issued informal reminders in April, May and June in addition to your initial request(s) under S16

  • Make your S18 decision according to the risks in your case
  • Amend and finalise the award but do not renew see CCM11300 

Although you will be making a decision on a lower level of evidence then is normally acceptable in a full examination, you will have requested the information on at least 4 and possibly 5 occasions, which demonstrates that you have made exceptional efforts to obtain the information. Your S18 decision will carry the right of appeal, which will strengthen your case should there be a subsequent appeal against your S18 decision.