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HMRC internal manual

Claimant Compliance Manual

Discrepancy Examinations: Action: Multiple Risks

Most discrepancy examinations will cover one aspect of the claim or award. Where more than one risk has been identified you will need to take particular care with the case.

The opening letter (see CCM17240) will need to cover all of the risks so you will need to set each of them out clearly. If you are not sure how to word the opening letter ask your manager for advice.

Once you receive the customer’s reply you will need to consider each risk separately before you decide how to proceed. For example they might have accepted they made a mistake with their child care costs but do not agree their income was incorrect.

Where the customer accepts all of the information held by HMRC you can proceed as shown at CCM17250. In all other cases seek advice from your manager before proceeding.