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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications from both members of a couple

Both members of a couple may make separate applications for a decision that you should complete your enquiry. If both applications are received at the same time or you have not yet dealt with the first when the second one arrives, you should handle them in the normal way. If the case is to be referred to the tribunal you must ensure your submission (see CCM12390) points out there are two applications.

If by the time the second application is received you have already dealt with the first one you will be able to advise the customer accordingly. If you have decided to close down your enquiry you should tell both parties. If you have referred the first completion application to the tribunal you should advise the second person of the position.