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HMRC internal manual

Claimant Compliance Manual

Enquiries: Information: Who works enquiries?

The Risk Teams identify cases suitable for enquiry. They will gather together information from a range of sources including details held by HMRC and details held externally. Cases will then be referred to a claimant compliance team to open an enquiry.

Enquiries are worked in both Primary and Satellite Offices and are usually worked by AO’s. However, if a penalty is being charged the penalty aspect of the case must be worked by a Band O.