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HMRC internal manual

Claimant Compliance Manual

HM Revenue & Customs
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Opening and Working Enquiries: Working an enquiry - third party information

S19(2)(b) says that the Board may by notice

“require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for those purposes….”

The wording of S19(2)(b) is the same as that of Ss14/15(2)(b) and S16(3)(b), and the definition of “prescribed persons” is also the same. You should therefore follow the guidance at CCM5500CCM5550 when you need to obtain information from third parties, reading “enquiry” for “examination”, and “decision on the enquiry” for “amend /terminate the award”.

Use the standard letter template TCC20 at CCM21120, selecting either childcare provider or employer from the toolbar