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HMRC internal manual

Claimant Compliance Manual

Opening and Working Enquiries: Completion applications - consequences of tribunal's decision

The legislation at S19(10) does not give the tribunal the right to make a decision on the entitlement or the amount of the award. The tribunal should not express any view on the correctness or otherwise of the entitlement, or attempt to quantify the correct amount of the award. They should simply, if they consider it appropriate, instruct that the enquiry decision notice should be issued.

If the tribunal instructs you to complete your enquiry, you must

  • notify the customer(s) in writing that your enquiry is now formally completed
  • at the same time state your conclusions and make a decision on their entitlement and the amount of the award
  • base your conclusions and decision on whatever evidence you have about the correctness or otherwise of the entitlement and the amount of the award. You do not have the right to require the customer(s) to provide any further information before stating your conclusions.
  • consider whether penalties are appropriate

Although you may subsequently have further contact with the customer(s) (for example, if they want to enter into a negotiated settlement, or appeal) you will not be entitled to make any further enquiries into the entitlement or the amount of the award for that year.