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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Closing the Enquiry: Penalties: General

Before you can decide on how to close the enquiry you will have to decide whether or not to seek a penalty. In practice you should have had this in mind during the working of the enquiry as it affects some of the procedures. CCM Chapter 10 (Penalties) (CCM10000) contains detailed guidance on when to seek a penalty.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Periods to be included

From 2005/2006 onwards the total over-claim includes all periods for which there are incorrect claims on a S17 notice.