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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Closing the Enquiry: Method of closing the enquiry

Once you have decided whether or not you will be seeking a penalty you should refer to the appropriate guidance as follows:-

  • no adjustment needed to the claim - see CCM14060.
  • adjustment needed to the claim but no penalty, see CCM14100.
  • adjustment needed to the claim and penalties appropriate - see CCM14200.