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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications - following contact with the customer

Contacting the customer(s) at any time during the enquiry including

  • an informal request for further information, either in writing on the telephone or at a meeting
  • a request for a meeting

may lead to a completion application. In any of these circumstances, you should attempt to convince the customer(s) of your need to continue your enquiry. But if they want to continue with their application you should arrange for it to be referred to the tribunal at the earliest opportunity - see CCM12390.