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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Information notice - failure to comply

If the customer(s) fails to comply with the information notice, you should consider taking penalty action in respect of the failure in an attempt to secure the outstanding information. Guidance on penalties for failure to comply with a S19(2)(a) information notice can be found at CCM10000.

If the customer has complied with only part of the information notice penalties are strictly due, however, you might now find you are in a position to make an informed decision regarding their entitlement to tax credits for the year under enquiry - see CCM12200. If you are in a position to make such a decision you will not pursue penalties.