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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Completion applications - referral to the tribunal


Where you and your manager agree the completion application must be referred to the tribunal you must submit your full papers via your CCGM to the Preston Claimant Compliance Appeals Team. Although this is not an appeal the Tribunals Service will hear the application and they will require a written submission in advance of the hearing. The Preston Claimant Compliance Appeals Team will be responsible for preparing the submission and it will be presented by a local presenting officer.

There is no need for you to attempt to prepare the submission to the tribunal as the Preston Claimant Compliance Appeals Team will do the drafting but your own submission should highlight the following:

  • where in the papers they can find the completion application
  • whether there have been any previous applications in respect of this enquiry and the outcome
  • whether there is also an application from a partner
  • what further information you need before you can reach a conclusion regarding entitlement
  • why it is important that the enquiry is kept open
  • name, address and phone number of our Presenting Officer who will attend the tribunal.

Your submission should be seen and approved by both your manager and Claimant Compliance Group Manager (CCGM).