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HMRC internal manual

Claimant Compliance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. CCM13000
  3. CCM13280

Discovery Decisions: Discovery decisions not to be made routinely as part of S19 enquiries

 

You should not make a discovery decision routinely as part of your S19 enquiry. You should only make a discovery decision when you consider you have grounds for believing both the entitlement for the year you are enquiring into under S19, and for the earlier year(s), may be incorrect.

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