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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications - sufficient information to reach a conclusion

In a full enquiry this is likely to be rare in the early stages, but it will be increasingly likely as the enquiry progresses. Having received a completion application you should review the case very carefully to see if there are grounds for keeping the enquiry open.

In some cases there will be nothing in the information you have considered to indicate that the entitlement or the amount of the award was incorrect. In such cases you should issue an enquiry decision notice to the customer(s). This will avoid the need for the tribunal to hear the application.

It will sometimes be possible to form a firm view of the nature and extent of any errors or inaccuracies on the basis of the information you have already considered. If you are of the view that you do not need to make any further enquiries in order to reach a conclusion on the entitlement or the amount of the award, you should issue an enquiry decision notice. This will avoid an unnecessary referral to the tribunal.