This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations and Enquiries: Information: How do I work Discrepancy Examinations and Enquiries?

In general terms discrepancy examinations and enquiries are worked in similar ways.

  • you will send the claimant a letter opening your enquiry or examination and challenging the information they have provided. The letter tells them you will be amending their claim or award based on the information you hold. If they do not agree an amendment is necessary they must contact you.
  • you will then consider any response and make a decision about their claim or award .
  • you will send them a letter explaining this decision and take the necessary follow-up action. The claimant has the right to appeal to the Independent Appeals Tribunal against your decision.

Detailed guidance on each step is at CCM17200 for examinations and CCM17400 for enquiries.

However before you start your action you need to think about:

  • If case is pre-award, an examination must be opened as soon as possible.
  • If a case is post-award whether you should open an enquiry or an examination, see CCM17080
  • confidentiality in joint claims, see CCM17100
  • is a penalty appropriate? See CCM17215 for examinations or CCM17415 for enquiries