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HMRC internal manual

Claimant Compliance Manual

• From: HM Revenue & Customs
• Published: 16 April 2016
• Updated: 26 July 2016, see all updates

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1. Contents
2. CCM16000
3. CCM16500

Enquiries: Post award penalty cases

1. CCM16510

   Overview
2. CCM16520

   Opening letter where there may be a penalty
3. CCM16530

   Considering the claimant’s reply
4. CCM16550

   Adjustment needed to the award
5. CCM16560

   Adjustment needed: Considering other years
6. CCM16570

   Adjustment needed to the award and the year following the enquiry is the current year
7. CCM16580

   Adjustment needed to the award and the year following the enquiry is not the current year
8. CCM16590

   Amending the award
9. CCM16650

   Claimant does not respond to opening letter
10. CCM16710

    Reviewing your decision when a claimant appeals
11. CCM16740

    Penalty following appeal

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