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HMRC internal manual

Claimant Compliance Manual

Discovery Decisions: No formal information powers

S20 does not contain any provisions which would allow you to issue formal notices to obtain information. If the claimant(s) does not want to co-operate with your enquiry, and will not provide information, your only option for progressing your enquiry will be to make a discovery decision. The claimant(s) will have the right of appeal against your decision and, if they do appeal, you will be able to refer the appeal to the tribunal.