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HMRC internal manual

Claimant Compliance Manual

From
HM Revenue & Customs
Updated
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Discrepancy Enquiries: Action: Multiple Risks

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

The opening letter (see CCM17440) will need to cover all of the risks so you will need to set each of them out clearly.

Once you receive the claimant’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 claimant accepts all of the information held by HMRC you can proceed as shown at CCM17470. In all other cases seek advice from your manager before proceeding.