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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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End of Year: Finalised details not provided and 1SD not reached and ready to make a decision in the Enquiry year

This will be a common scenario where you are working a discrepancy enquiry, or you are working a full Undeclared Partner Enquiry, which meets the criteria in CCM15380 

Discrepancy Enquiries

  • Consider the effect of your decision on the year to be finalised

If your decision will affect that year

  • Vary run on payments according to your decision, see CCM11310 
  • Continue informal attempts to obtain finalisation details

Once you have the S17 notice details or have reached 1SD

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

CCM15380 criteria met

  • Once the b/f on your opening letter has elapsed
  • Issue a reminder letter, wording in 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 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 for example, 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