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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
, see all updates

Closing the enquiry: penalty cases: informing the customer(s)

Once you have established all of the facts relevant to the period covered in your enquiry you should write to the customer advising them of the following:-

  • No continuing award

You will be amending their award for all of the periods covered by the enquiry including the CY, if that is also affected by the outcome of your enquiry. The letter will also advise them of the penalty decision. They will also shortly receive a formal notification of the decision against which they have the right of appeal.

  • Continuing award

You will be amending their award for all of the periods covered by the enquiry including the CY, if that is affected by the outcome of your enquiry. The letter will also advise them of the penalty decision. They will also shortly receive a formal notification of the decision against which they have the right of appeal.

If you have discussed the points shown above during a meeting you should still send a short letter reminding them of the position. Once you have written to the customer the award should be amended and you should follow the guidance in

CCM14265 where the award is continuing

CCM14267 where the award is not continuing as a result of the compliance check

CCM14268 where the award is not continuing for a reason other that the compliance check

You should only revise the award for an enquiry year once you are in a position to make a final decision. Unless the customer appeals against the decision you will not be able to make any further amendments (other than under the discovery provisions). Also, although you will be able to continue with the settlement process, you will not be able to make any further enquiries for this year.