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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Opening an enquiry - information to be requested

You should aim to make the information you request in your opening letter as precise and comprehensive as possible. Be aware that you may not be able, at this initial stage, to identify all the information that you will need over the course of the enquiry. However, you must not ask for something in a later letter or discussion which should have been requested in your opening letter. You should normally only request information which you could include in a formal notice.

As the CCRO will have package-built the case before sending it to you, you will already have any information in the Department’s possession. So you are likely to concentrate on information only the customer(s) can provide, e.g.

  • Bank/Building Society statements
  • Utility bills, telephone, gas etc.
  • Mortgage statements or rent books
  • Council tax bills
  • Credit and charge card statements
  • Housing benefit claim details
  • Wage slips / P60

Remember this is not a checklist, nor is it exhaustive. The information you ask for should be appropriate to the individual case.