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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications - general approach

There is no guidance in the legislation about the occasions when a completion application might be made. Applications may be most likely to be made when you

  • take some action in relation to the customer’s entitlement or the amount of their award (for example, write a letter asking questions, or request a meeting) see CCM12340-12350
  • fail to take any action when the customer(s) expects it (delay) see CCM12355 
  • receive information piecemeal, causing you to ask more questions - the customer(s) may believe you are dragging the enquiry out without good reason.

If you receive a completion application, you should review your enquiry, considering

  • whether your requests for information are reasonable and justified - see CCM12370 
  • whether you already have sufficient information to complete the enquiry - see CCM12360