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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Completion applications - applications from different members of a couple at different times


As either member of a couple can apply for a direction that you should complete your enquiry, it follows that they could make an application at different times. If you meet this situation, you should process the later application as normal, unless the conditions at CCM12320 (further application immediately after the tribunal’s decision) apply.