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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Opening and Working Enquiries: Receipt of application for enquiry to be completed - general

Although S19(9) allows customers to apply to the independent tribunal for a direction that the Revenue should complete their enquiries, in practice the application will come to the Claimant Compliance Centre. The Tribunals Service are not able to handle unsolicited correspondence from customers so if they receive a S19(9) application they will pass it to HMRC for review. In addition, some customers will send their request to you because they do not have an address for the Tribunals Service.

On receipt of such an application you should ask yourself:

  • Can you now close down your enquiry? If so, you should do so without delay to avoid the matter being referred to the tribunal.
  • If you do not intend to close down your enquiry could we defend this conclusion before a tribunal? If not, you should close down your enquiry without delay to avoid the matter being referred to the tribunal.
  • If you and your manager believe the enquiry should continue the papers need to be referred via your CCGM to the Preston Claimant Compliance Appeals Team who will prepare the submission to the Tribunals Service - see CCM12390.

The guidance at CCM12315-12380 contains details on the points you should consider on receipt of a completion application.