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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Overview: Enquiry and Information Powers

Before coming to a decision at any of these points, we are entitled to request from the customer and/or appropriate third parties, any information or evidence we need to arrive at that decision. The same enquiry and information powers cover a wide range of circumstances, from relatively minor details needed to process the claim, to extensive documentation relevant to potentially serious non-compliance.