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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Completion applications - tribunal does not give direction to complete enquiry

If the tribunal does not give a direction that you should complete your enquiry, you should continue to work the enquiry in accordance with the guidance in this chapter.

The legislation does not provide for a right of appeal against the tribunal’s decision on a completion application but, of course, the customer is free to make another application at any time - see CCM12320.