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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Opening and Working Enquiries: Completion applications - insufficient information to reach a conclusion

If you consider that you need further information (or a meeting) before you can be sure that the entitlement and the amount of the award are correct you should, wherever possible, ask the customer(s) to provide it (or attend a meeting) before the meeting of the tribunal. You should, if necessary, explain to the customer(s) why you consider the information is relevant for the purposes of confirming the entitlement and the amount of the award. You should ask if they are prepared to withdraw their request.

The customer(s) may refuse your request or simply ignore it because they still feel you have no grounds for continuing your enquiry. But it is possible the customer(s) will accept that you are entitled to continue your enquiry when they understand what information you now need. You must refer the application to the tribunal if the customer(s) will not agree to withdraw it or they do not reply - see CCM12390.

At the meeting of the tribunal the presenting officer will seek to show why a direction would not be appropriate by explaining what further information you need and why you need it.